Blossom Company provides the following information about its defined benefit pension plan for the year 2020. Service cost Contribution to the plan Prior service cost amortization Actual and expected return on plan assets Benefits paid Plan assets at January 1, 2020 Projected benefit obligation at January 1, 2020 Accumulated OCI (PSC) at January 1, 2020 Interest/discount (settlement) rate $90,300 106,800 9,600 63,800 39,700 629,900 706,100 150,800 10 % (a) Your Answer Correct Answer (Used) Prepare a pension worksheet inserting January 1, 2020, balances, showing December 31, 2020. (Enter all amounts as positive.) BLOSSOM COMPANY Pension Worksheet-2020. General Journal Entries Prior Service Cost Pension Asset/ Liability i $ 76,200 Cr. i i i i i 9,600 Cr. i Cr. i i i Cr. 9,600 Cr. 9,690 Dr. 150,800 Dr. 0 $ 141,200 Dr. $ 66,510 Cr. (b) Prepare the journal entry recording pension expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts.) Account Titles and Explanation Debit Credit