Blue Company adopts acceptable accounting for its defined benent pension plan on January 1, 2019, with the following beginning balances: plan assets $196,500; projected benefit obligation $246,000. Other data relating to 3 years' operation of the plan are as follows Annual service cost Settlement rate and expected rate of return Actual return on plan assets Annual funding (contributions) Benefits paid Prior service cost (plan amended, 1/1/20) Amortization of prior service cost Change in actuarial assumptions establishes a December 31, 2021, projected benefit obligation of: 2019 $16.300 10 % 17.800 16.300 14,200 2020 $18.900 10 % 21640 40,700 16,700 160.200 55,400 2021 $26,200 10 % 24.400 47,600 20.700 41.100 523,800 (a) Prepare a pension worksheet presenting all 3 years' pension balances and activities. (Enter all amounts as positive.) Prepare a pension worksheet presenting all 3 years' pension balances and activities. (Enter all amounts as positive.) Annual Pension Expense Cash > $ Balance, Jan 1, 2019 > Service cost > Interest cost Actual return > Unexpected loss > Contributions Benefits Journal entry for 2019 Accumulated OCI, Dec 31, 2018 ch O Additional PSC, 1/1/2020 Balance, Jan. 1, 2020 Service cost > Interest cost Actual return Amortization of PSC Contributions Benefits > Unexpected loss > Amortization of PSC Contributions > Benefits > Liability sain $ Journal entry for 2021 > Accumulated OCI. Dec 31, 2020 Balance, Dec. 31, 2021