Bonita Company adopts acceptable accounting for its defined benefit pension plan on January 1, 2019, with the following beginning balances plan assets $202.300; projected benefit obligation $252.000. Other data relating to 3 years operation of the plan are as follows 2019 2020 2021 Annual service cost $16,000 $19,300 $26.200 Settlement rate and expected rate of return 10 % 10% 10% Actual return on plan assets 18.200 22.260 24,500 Annual funding (contributions) 16,000 40,100 48,200 Benefits paid 13.900 16,000 21.000 Prior service cost (plan amended. 1/1/20 163.000 Amortization of prior service cost 53.700 41.600 Change in actuarial assumptions establishes a December 31, 2021. projected benefit obligation of 512.100 (a) Prepare a pension worksheet presenting all 3 years pension balances and activities. Enter all amounts as positive.) Balance. Jan. 1, 2019 Service cost Interest cost Actual return Unexpected loss Contributions Benefits Journal entry for 2019 Accumulated OCI. Dec. 31, 2018 Annual Pension Expense $ Cash < Additional PSC, 1/1/2020 Balance, Jan 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 Service cost Interest cost I Actual return Unexpected loss Amortization of PSC Contributions Benefits Liability gain Journal entry for 2021 Accumulated OCI, Dec. 31, 2020 Balance Dec. 31, 2021 >