Blossom Corp. sponsors a defined-benefit pension plan for its employees. On January 1, 2021, the following balances related to this plan. Plan assets (fair value) $450,000 Projected benefit obligation 500,000 Pension asset/liability 50,000 Cr. Prior service cost 65.000 OCI - Loss 55.000 As a result of the operation of the plan during 2021, the actuary provided the following additional data at December 31, 2021. Service cost for 2021 $60,000 Actual return on plan assets in 2021 32,300 Amortization of prior service cost 7.000 Contributions in 2021 105,000 Benefits paid retirees in 2021 70,000 Settlement rate 6 % Expected return rate 7 % Average remaining service life of active employees 10 years Compute pension expense for Blossom Corp. for the year 2021 by preparing a pension worksheet. Annual Pension Expense Cash Balance, Jan. 1, 2021 > > Service cost HALAL > v Interest cost Y Wh Actual return Unexpected gain > MAIRE Amortization of PSC > AN Amortization of loss > Contributions > Benefits Journal entry for 2021 WI