Everything in green is final. I only need help with the things in red.

Stellar Inc. sponsors a defined benefit pension plan for its employees. On January 1, 2020, the following balances relate to this plan. Plan assets $1,577,000 Projected benefit obligation 2,039,000 Pension liability 462,000 Prior service cost 248,000 As a result of the operation of the plan during 2020, the following additional data are provided by the actuary. Service cost for 2020 $132,000 Settlement rate, 6% Actual return on plan assets in 2020 107,000 Amortization of prior service cost 24,000 Expected return on plan assets 159,000 Unexpected gain from change in projected benefit obligation, due to change in actuarial predictions 220,000 Contributions in 2020 143,000 Benefits paid retirees in 2020 174,000 Annual Pension Expense Cash Items $ Balance, Jan 1, 2020 $ Service cost 132000 Dr. 122340 Interest cost Dr. i Return on assets 107000 Cr. Amortization of PSC 24000 Dr. Liability decrease i Contributions 143000 Cr. Benefits i Journal entry for 2020 $ 171340 Dr. $ TA 143000 Cr. Accumulated OCI, Dec. 31, 2019 Balance, December 31, 2020 OCI-Prior Service Cost OCI - Gain/ Loss Pension Asset/ Liability $ PE $ 1115000 i i i 52000 Cr. 24000 Cr. 220000 Cr. i 24000 Cr. 168000 Cr. 224340 248000 Dr. 224000 Dr. $ 220000 $ Dr. 1339340 Pension Asset/ Liability Projected Benefit Obligation Plan Assets 1115000 Cr. $ 2039000 Cr. TA 1577000 Dr. 132000 Cr. 122340 Cr. i i 107000 Dr. i 220000 Cr. i i 143000 Dr. 174000 Dr. 174000 Cr. 224340 Cr. i i 1339340 Cr. $ 2420900 Cr. $ TA 1653000 Dr