Headland Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2021, the following balances related to this plan.

Plan assets (market-related value)		$267,400
Projected benefit obligation		342,400
Pension asset/liability		75,000	Cr.
Prior service cost		91,500
OCILoss		39,700

As a result of the operation of the plan during 2021, the actuary provided the following additional data for 2021.

Service cost		$45,700
Actual return on plan assets		27,600
Amortization of prior service cost		12,100
Contributions		65,300
Benefits paid retirees		41,500
Settlement rate		7	%
Expected return on plan assets		8	%
Average remaining service life of active employees		10 years

Service cost 45700 Dr. Interest cost 23968 Dr. Actual return 27600 Cr. Unexpected gain 6208 Dr. Amortization of PSC 12100 Dr. Amortization of loss 546 Dr. Contributions Benefits Journal entry for 2021 $ 60922 Dr. Headland Corp. Income Statement (Partial) For the Year Ended December 31, 2021 Operating Expenses Pension Expense $ Other Income / Expenses Pension Expense $