Flounder Company adopts acceptable accounting for its defined benefit pension plan on January 1, 2019, with the following beginning balances: plan assets $198.200; projected benefit obligation $251,000, Other data relating to 3 years' operation of the plan are as follows. Annual service cost Settlement rate and expected rate of return Actual return on plan assets Annual funding (contributions) Benefits paid Prior service cost (plan amended, 1/1/20) Amortization of prior service cost Change in actuarial assumptions establishes a December 31, 2021, projected benefit obligation of: 2019 $16,300 10 % 18,400 16,300 14,200 2020 $19,100 10 % 21,870 39,200 16,100 161.700 54,100 2021 $26,400 10 % 24,000 47.700 21.400 41.700 $24,600 Prepare a pension worksheet presenting all 3 years pension balances and activities. (Enfer all amounts as positive) Annual Pension Expense Cash Balance, Jan 1, 2019 Service cost Interest cost Actual return Unexpected loss Contribution Benefits Journal entry for 2012 Accumulated OCI. Dec 31, 2018 Balance, Dec. 31.2019 Additional PSC, 1/1/2020 Balance, Jan. 1.2020 Service cost V Interest cost Actual return Amortization of PSC Contributions Benefits Journal entry for 2020 $ Accumulated OCI, Dec 31, 2019 Balance, Dec 31, 2020 Service cost Interest cost V Actual return 57 > Unexpected loss > > Amortization of PSO Contributions Benefits > Liability gain Journal entry for 2021 Accumulated OCI, Dec 31, 2020 Balance, Dec 31, 2021 (b) The parts of this question must be completed in order. This part will be available when you complete the part above. (c) The parts of this question must be completed in order. This part will be available when you complete the part above