Bramble Corp, sponsors a defined benefit pension plan for its employees. On January 1, 2020, the following balances relate to this plan $ 489,900 616,700 Plan assets Projected benefit obligation Pension asset/liability Accumulated OCH (PSC) 126,800 95,600 Dr. As a result of the operation of the plan during 2020, the following additional data are provided by the actuary Service cost $ 86,900 57.100 19.500 54,000 Settlement rate, 9% Actual return on plan assets Amortization of prior service cost Expected return on plan assets Unexpected loss from change in projected benefit obligation, due to change in actuarial predictions Contributions Benefits paid retirees 77.700 103,700 88.900 Annual Pension Expense Items Cash Balance, Jan 1, 2020 Service cost Interest cost Actual return Unexpected gain Amortization of PSC Liability increase Contributions Benefits Journal entry for 2020 Accumulated OCI. Dec 31, 2019 OCI-Gain/ Loss Pension Asset/ Liability Projected Be Obligatic $ $ $ Pension Asset/ Liability Projected Benefit Obligation Plan Assets > 3 > > $ $ > C