Can anyone please help with the ones in RED?

Teal Company sponsors a defined benefit pension plan for its employees. The following data relate to the operation of the plan for the year 2020 in which no benefits were paid. 1. The actuarial present value of future benefits earned by employees for services rendered in 2020 amounted to $55,800. 2. The company's funding policy requires a contribution to the pension trustee amounting to $137,228 for 2020 . 3. As of January 1, 2020, the company had a projected benefit obligation of $899,100, an accumulated benefit obligation of $797,300, and a debit balance of $398,900 in accumulated OCI (PSC). The fair value of pension plan assets amounted to $597,300 at the beginning of the year. The actual and expected return on plan assets was $54,000. The settlement rate was 8%. No gains or losses occurred in 2020 and no benefits were paid. 4. Amortization of prior service cost was $50,500 in 2020 . Amortization of net gain or loss was not required in 2020 . Indicate the pension-related amounts that would be reported on the income statement and the balance sheet for Teal Company for the year 2020