Buffalo Company adopts acceptable accounting for its defined benefit pension plan on January 1, 2019, with the following beginning balances: plan assets $198,400; projected benefit obligation $248,000. Other data relating to 3 years operation of the plan are as follows.

		2019			2020			2021
Annual service cost		$16,300			$19,100			$26,100
Settlement rate and expected rate of return		10	%		10	%		10	%
Actual return on plan assets		18,200			21,890			24,200
Annual funding (contributions)		16,300			40,100			49,000
Benefits paid		14,000			16,200			20,700
Prior service cost (plan amended, 1/1/20)					159,100
Amortization of prior service cost					54,200			42,000
Change in actuarial assumptions establishes a December 31, 2021, projected benefit obligation of:								511,900

Memo Record General Journal Entries OCI-Prior Service Cos Annual Pension Expense OCI-Gain Loss Pension Asset/ Liability Cash Projected Benefit Obligation Plan Assets s $ 29.500 Cr.. 248,000 $ 198.400 Dr. $ Balance, Jan 1, 2019 $ 16,300 Cr. Service cost . 16.300 24.800 C laterest cost 24.900 Dr. 1200 Dr. Actual return 18.200 1.640 Unexpected loss 1.640 C. 16300 Dr. Contributions 1 16.300 . 14,000 34.000 Benefits 500 Journal entry for 2019 21 260 Dr. $ 16.300 $ 1.640 56.200 Accumulated OCL Dec 31, 2018 Balance, Dec. 31. 2019 275.100 Cr. : 218 900 Dr. 275.100 218.900 Additional PSC. 1/1/2020 1.640 56.200 Cr. Balance, Jan 1, 2020 . 19.100 Service cost 19.100 Dr. Interest cost . 27,510 Dr. 21890 Dr. Actual return 21.890 EQE...... 54200 54,200 Amortization of PSC Dr. Dr. 40100 Contributions 40.100 Cr. 00001808 . 30.310 16.200 Benefits ........... B..B....BB! BOOO. Dr. 2.800 12.580 Journal entry for 2020 $ 78,920 Dr. $ 40.100 Cr. 54.200 Dr. Accumulated OCI. Dec 31, 2019 10.00 Dr. $ 1.160 Cr. 368.710 264690 Balance, Dec 31, 2020 , , ...000.000. BOOB6.3.00 . . Service cost . Interest Cost . Actual return Unexpected loss . Amortization of PSC moovim000 ODOWODOWO . . Contributions .......... . Benefits . . Liability gain . Journal entry for 2021 $ $ . Accumulated OCI, Dec 31, 2020 $ $ Balance, Dec. 31, 2021