Culver Co. provides the following information about its postretirement benefit plan for the year 2020. Service cost $88,200 Prior service cost amortization 2,900 Contribution to the plan 51,400 Actual and expected return on plan assets 61,900 Benefits paid 38,400 Plan assets at January 1, 2020 699,400 Accumulated postretirement benefit obligation at January 1, 2020 756,800 Accumulated OCI (PSC) at January 1, 2020 101,900 Dr. Discount rate 9 % DI Prepare a worksheet inserting January 1, 2020, balances, showing December 31, 2020, balances, and the journal entry recording postretirement benefit expense. (Enter all amounts as positive.) PL General Journal Er Items Annual Postretirement Expense Cash Balance, Jan. 1, 2020 $ Service cost Interest cost Actual return Contributions Benefits 1 Service cost Interest cost Contributions > Journal entry for 2020 $ $ Accumulated OCI, Dec 31, 2019 Balance, Dec 31, 2020 | | $