Culver Co. has the following defined benefit pension plan balances on January 1,2020. The interest (settiement) rate applicable to the plan is 10%. On January 1, 2021, the compamy amends its pension agreement so th: prior service costs of $603.000 are created. Other data related to the pension plan are: Annual Pension Items Expense Cash Balance, dan. 1, 2020 Service cost $151.000 Dr Interest cost 464,000 Dr Actual return 251000Cr. Unexpected loss 27.400 Dr. Contributions 5202000Cr Benefits Journal entry for 2020 Accumulated OCi Dec.31,2019 Balance, Des, 31,2020 Additional PSC., 1/1/2021 Batance. dan. 1. 2021 Service cout interest cos Actual return Unexpected lens Amortixation of Pse Centritadion Alenefits fiminal enuy tor 2021 Malance, Decc a1: 2021 Pres Memo Record 222000Dr.222000Cr $162000Cr. Culver Co. has the following defined benefit pension plan balances on January 1,2020. The interest (settiement) rate applicable to the plan is 10%. On January 1, 2021, the compamy amends its pension agreement so th: prior service costs of $603.000 are created. Other data related to the pension plan are: Annual Pension Items Expense Cash Balance, dan. 1, 2020 Service cost $151.000 Dr Interest cost 464,000 Dr Actual return 251000Cr. Unexpected loss 27.400 Dr. Contributions 5202000Cr Benefits Journal entry for 2020 Accumulated OCi Dec.31,2019 Balance, Des, 31,2020 Additional PSC., 1/1/2021 Batance. dan. 1. 2021 Service cout interest cos Actual return Unexpected lens Amortixation of Pse Centritadion Alenefits fiminal enuy tor 2021 Malance, Decc a1: 2021 Pres Memo Record 222000Dr.222000Cr $162000Cr