Bonus Opportunity: Complete and upload to Canvas for 5 points Service cost Contributions to the plan Prior service cost amortization Actual return on plan assets Expected return on plan assets Benefits paid Plan assets at January 1, 2021 Projected benefit obligation at January 1, 2021 Accumulated OCI (PSC) at January 1, 2021 Discount rate $620 580 40 420 460 Due: 3/9/20 Instructions: Complete the Pension Worksheet using the provided information and prepare all journal entries. Be sure to indicate whether the amount you insert in the table is a debit or a credit (to the right of the amount place a d for debit or a c for credit). Also indicate if the plan is overfunded or underfunded at the end of the year. 270 5,200 5,700 120 5% Reported Only Recorded in Accounts Net Prior Service Gain/loss Cost - AOCI - AOCI Pension Expense PBO Net Pension (Liability)Asset) Plan Assets Cash Balance, Jan. 1, 2021 Service Cost Interest Cost Expected return on assets Unexpected gain/loss on assets Amortization - PSC Amortization - Net gain/loss Contribution to fund Retiree benefits paid Balance, Dec. 31, 2021