Blue Company provides the following information about its defined benefit pension plan for the year 2020. Service cost $90,300 Contribution to the plan 106,800 Prior service cost amortization 9,600 Actual and expected return on plan assets 63,800 Benefits paid 39,700 Plan assets at January 1, 2020 629,900 Projected benefit obligation at January 1, 2020 706,100 Accumulated OCI (PSC) at January 1, 2020 150,800 Interest/discount (settlement) rate 10 % Items Balance, January 1, 2020 Service cost Interest cost Actual return Amortization of PSC Contributions Benefits Journal entry for 2020 Accumulated OCI, Dec. 31, 2019 Balance, Dec. 31, 2020 Memo Record Pension Asset/ Liability Projected Benefit Obligation Plan Assets 76200 Cr. $ 706,100 Cr. $ 629,900 Dr. i 90,300 Cr. V i i 70610 Cr. i i i 63,800 Dr. i i i i i 106,800 Dr. i 39,700 Dr. 39,700 Cr. 9690 Dr. i i 66510 Cr. $ 827310 Cr. $ 760800 Dr