Dec 31, 2020 Jan 1,2020 (a) $ 1,200,000 Defined benefit obligation (b) 1,170,000 Fair value of plan assets Current service cost $ 95,000 Contributions to the plan.. 104,000 Benefits paid 100,000 Actual return on plan assets 92,000 Interest (discount) rate 8% Pension expense (c) Instructions a) Calculate the missing values. 92, ActualTELUITTON prarasses ...... 8% Interest (discount) rate Pension expense ... (c) Instructions a) Calculate the missing values. d) Prepare the necessary entries for 2020