Larkspur Co. has the following defined benefit pension plan balances on January 1, 2020.

Projected benefit obligation		$4,576,000
Fair value of plan assets		4,576,000

The interest (settlement) rate applicable to the plan is 10%. On January 1, 2021, the company amends its pension agreement so that prior service costs of $604,000 are created. Other data related to the pension plan are:

		2020			2021
Service cost		$149,000			$170,000
Prior service cost amortization		0			90,000
Contributions (funding) to the plan		198,000			184,000
Benefits paid		220,000			282,000
Actual return on plan assets		255,000			352,000
Expected rate of return on assets		6	%		8	%

(a)

Prepare a pension worksheet for the pension plan in 2020. (Enter all amounts as positive.)