I JUST NEED HELP WITH LETTER C (THE INCOME STATEMENT PARTIAL & COMPREHENSIVE INCOME STATEMENT) PLEASE. THANK YOU!!!

Sage 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 $602,100 407,300 194,800 Cr. 161,200 39,700 10 % $59,400 10 % 10 % Projected benefit obligation, January 1 Plan assets (fair value and market-related value), January 1 Pension asset/liability, January 1 Prior service cost, January 1 Service cost Settlement rate Expected rate of return Actual return on plan assets Amortization of prior service cost Annual contributions Benefits paid retirees Increase in projected benefit obligation due to changes in actuarial assumptions Accumulated benefit obligation at December 31 Average service life of all employees Vested benefit obligation at December 31 36,300 70,400 98,000 31,400 87,300 726,200 10 % 60,400 50,000 80,900 52,910 0 796,900 20 years 459,600 SAGE COMPANY Pension Worksheet-2020 and 2021 General Journal Entries OCI-Prior OCI - Gain/ Service Cost Loss Memo Record Annual Pension Expense Pension Asset/ Liability Projected Benefit Obligation Plan Assets Items Cash Balance, Jan. 1, 2020 $ i $ i $ i $ i i 39,700 Cr. V i Interest cost 60210 Dr i i i 60210 Cr. Actual return 36300 Cr. i i i 36300 Dr Unexpected loss 4430 Cr. i i 31,400 Dr 31400 Cr. Increase in PBO i i i 87,300 Dr 87300 Cr. i Journal entry for 2020 $ 129580 Dr $ 98000 Cr. 70400 Cr. 91730 Dr 52,910 Cr. i Accumulated OCI, Dec. 31, 2019 161,200 Dr i i Balance, Dec. 31, 2020 90800 Dr 91730 Dr 247710 Cr. 757910 Cr. 510200 Dr Service cost 59400 Dr i i i 59400 Cr. i Interest cost 75791 Dr i i i 39,700 Cr. V i Interest cost 60210 Dr i i i 60210 Cr. Actual return 36300 Cr. i i i 36300 Dr Unexpected loss 4430 Cr. i i 31,400 Dr 31400 Cr. Increase in PBO i i i 87,300 Dr 87300 Cr. i Journal entry for 2020 $ 129580 Dr $ 98000 Cr. 70400 Cr. 91730 Dr 52,910 Cr. i Accumulated OCI, Dec. 31, 2019 161,200 Dr i i Balance, Dec. 31, 2020 90800 Dr 91730 Dr 247710 Cr. 757910 Cr. 510200 Dr Service cost 59400 Dr i i i 59400 Cr. i Interest cost 75791 Dr i i