At January 1, 2020, Wildhorse Company had plan assets of $273,200 and a projected benefit obligation of the same amount. During 2020, service cost was $28,600, the settlement rate was 10%, actual and expected return on plan assets were $23,800, contributions were $19,300, and benefits paid were $18,000. Prepare a pension worksheet for Wildhorse Company for 2020.

WILDHO General Journal Entries Pension Expense Items Cash $ VA $ $ > Service cost Benefits $ $ Journal entry. 12/31/20 Balance, 12/31/20 $ ILDHORSE COMPANY Memo Record Projected Benefit Obligation Pension Asset/Liability Plan Assets A $ $ OMPANY Memo Record Pension Asset/Liability Projected Benefit Obligation Plan Assets > > $