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Items Balance, Jan. 1, 2020 Service cost Interest cost Actual return Unexpected loss Contributions Benefits Journal entry for 2020 Accumulated OCI Dec. 31, 2019

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Items Balance, Jan. 1, 2020 Service cost Interest cost Actual return Unexpected loss Contributions Benefits Journal entry for 2020 Accumulated OCI Dec. 31, 2019 Balance, Dec. 31, 2020 Annual Pension Expense 149000 Dr. 457600 Dr. i Cr. Cash i Cr. i $ 332040 Dr. $ i Cr. Cr.

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