Exercise 19-4 Wildhorse Corporation provides the following information about its defined benefit pension plan for the year 2020: Current service cost Contribution to the plan Past service cost, effective December 31, 2020 Actual return on plan assets Benefits paid Net defined benefit liability at January 1, 2020 Plan assets at January 1, 2020 Defined benefit obligation at January 1, 2020 Interest/discount rate on the DBO and plan assets $225,800 263,200 26,100 159,750 106,800 406,500 1,597,500 2,004,000 10% Wildhorse follows TRES. Wildhorse Corporation Pension Work Sheet-2020 General Journal Entries Memo Record Net Def. Annua Een Tor Balance 01/01/2020 Service cost L Past service cost Net interest/finance cost OTTOQTO MONDOOO 1.0.0.0.0.0.0.0 GOOOOOOO 1100000011 Contributions 00000000 Benefits paid . Expense entry 426200 Contribution entry Balance, 12/31/2020 Your answer is partially correct. Try again. Prepare all journal entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit December 31, 2020 Pension Expense 292550 X Cash 292550 (To record pension expense) December 31, 2020 Contributions 263200 Cash 263200 (To record contributions paid)