Current Attempt in Progress Waterway Company provides the following information about its defined benefit pension plan for the year 2020. Service cost Contribution to the plan $90,100 104,900 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 % (a)