Cullumber Inc. sponsors a defined benefit pension plan for its employees. On January 1, 2020, the following balances relate to th plan. $1,682,000 1.905,000 Plan assets Projected benefit obligation Pension liability Prior service cost 223,000 236,000 the actuary As a result of the operation of the plan during 2020, the following additional data are provided $128,000 Service cost for 2020 Settlement rate, 6% 106,000 Actual return on plan assets in 2020 23,000 Amortization of prior service cost 160,000 Expected return on plan assets Unexpected gain from change in projected benefit obligation due to change in actuarial predictions 216,000 Contributions in 2020 141,000 Benefits paid retirees in 2020 176,000 (a) Using the data above, compute pension expense for Cullumber for the year 2020 by preparing a pension worksheet. (Enter all amounts as positive.) Items Expense Cash Balance, Jan 1, 2020 $ Service cost Interest cost Return on assets Amortization of PSC Liability decrease Contributions Benefits $ Journal entry for 2020 Accumulated OCI, Dec 31, 2019 resse ULIPTOR Service Cost ULU Loss Liability $ $