Bridgeport Company provides the following information about its defined benefit pension plan for the year 2020. Service cost Contribution to the plan $88,200 104,300 Prior service cost amortization 9,100 Actual and expected return on plan assets 65,200 Benefits paid 39,900 Plan assets at January 1, 2020 651,700 Projected benefit obligation at January 1, 2020 690,700 Accumulated OCI (PSC) at January 1, 2020 147,300 Interest/discount (settlement) rate 10 % (a) Prepare a pension worksheet inserting January 1, 2020, balances, showing December 31, 2020. (Enter all amounts as positive.)