Headland Company sponsors a defined benefit pension plan for its employees. The following data relate to the operation of the plan for the years 2020 and 2021.

		2020			2021
Projected benefit obligation, January 1		$604,400
Plan assets (fair value and market-related value), January 1		413,300
Pension asset/liability, January 1		191,100	Cr.
Prior service cost, January 1		159,200
Service cost		40,000			$58,500
Settlement rate		10	%		10	%
Expected rate of return		10	%		10	%
Actual return on plan assets		36,000			61,600
Amortization of prior service cost		69,300			50,000
Annual contributions		96,700			81,400
Benefits paid retirees		31,600			54,040
Increase in projected benefit obligation due to changes in actuarial assumptions		86,300			0
Accumulated benefit obligation at December 31		722,000			792,600
Average service life of all employees					20 years
Vested benefit obligation at December 31					465,900

Prepare a pension worksheet presenting both years 2020 and 2021.