Exercise 20-09 (Part Level Submission) Indigo Enterprises provides the following information relative to its defined benefit pension plan. Balances or Values at December 31, 2020 Projected benefit obligation $2,737,400 Accumulated benefit obligation 1,997,000 Fair value of plan assets 2,273,800 Accumulated OCI (PSC) 210,100 Accumulated OCI-Net loss (1/1/20 balance, 0) 45,600 Pension liability 463,600 Other pension plan data for 2020: Service cost $94,100 Prior service cost amortization 42,100 Actual return on plan assets 131,000 Expected return on plan assets 176,600 Interest on January 1, 2020, projected benefit obligation 253,900 Contributions to plan 93,700 Benefits paid 141,100