Cheyenne Company provides the following information about its defined benefit pension plan for the year 2020.

Service cost		$90,100
Contribution to the plan		104,900
Prior service cost amortization		10,800
Actual and expected return on plan assets		63,000
Benefits paid		40,700
Plan assets at January 1, 2020		643,200
Projected benefit obligation at January 1, 2020		690,100
Accumulated OCI (PSC) at January 1, 2020		150,500
Interest/discount (settlement) rate		10	%

Prepare a pension worksheet inserting January 1, 2020, balances, showing December 31, 2020. (Enter all amounts as positive.)

Prepare the journal entry recording pension expense