Defined benefit obligation............................ (a) $ 1,200,000

Fair value of plan assets............................... (b) 1,170,000

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)

a) Calculate the missing values.

d) Prepare the necessary entries for 2020.