Grouper Company sponsors a defined benefit pension plan. The corporation's actuary provides the following information about the plan January 1, 2020 December 31, 2020 Vested benefit obligation $ 1,530 $ 1,930 Accumulated benefit obligation 1,9302,770 Projected benefit obligation 2.540 3,240 Plan assets (fair value)1.730 2,590 Settlement rate and expected rate of return 10 % Pension asset / liability 810 Service cost for the year 2020 400 Contributions (funding in 2020) 700 Benefits paid in 2020 200.

Prepare a 2020 Pension worksheet.