Cullumber Co. has the following defined benefit pension plan balances on January 1, 2020.

Projected benefit obligation		$4,576,000
Fair value of plan assets		4,576,000

The interest (settlement) rate applicable to the plan is 10%. On January 1, 2021, the company amends its pension agreement so that prior service costs of $595,000 are created. Other data related to the pension plan are: 2020 $151,000 2021 $170,000 89,000 0 198,000 185,000 Service cost Prior service cost amortization Contributions (funding) to the plan Benefits paid Actual return on plan assets Expected rate of return on assets 222,000 280,000 254.000 349,000 6 % 8 % 1) Prepare a pension worksheet for the pension plan in 2020. (Enter all amounts as positive.) 2) Prepare any journal entries related to the pension plan that would be needed at December 31, 2020. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts.)