Larkspur Company provides the following information about its defined benefit pension plan for the year 2020. Service cost $88,500 Contribution to the plan 104.900 Prior service cost amortization 10,300 Actual and expected return on plan assets 64,000 Benefits paid 39,300 Plan assets at January 1, 2020 627,200 Projected benefit obligation at January 1, 2020 686,300 Accumulated OCI (PSC) at January 1, 2020 152,900 Interest/discount (settlement) rate 9 % (a) Prepare a pension worksheet inserting January 1, 2020, balances, showing December 31, 2020. (Enter all amounts as positive.) Gen Annual Pension Expense Items Cash $ $ Balance, January 1, 2020 > Service cost Interest cost > Actual return Amortization of PSC