At January 1,2020 , Skysong Company had plan assets of $300,400 and a projected benefit obligation of the same amount. During 2020 , service cost was $27.500, the settlement rate was 10%, actual and expected return on plan assets were $25,900, contributions were $20,100, and benefits paid were $17,800. Prepare a pension worksheet for Skysong Company for 2020. NG COMPANY Memo Record Pension Asset/Liability Projected Benefit Obligation Plan Assets $ $