Larkspur Company sponsors a defined benefit pension plan. The following information related to the pension plan is available for 2020 and 2021. 2020 2021 Plan assets (fair value), December 31 $838,800 $1,018,800 Projected benefit obligation, January 1 840,000. 960,000 Pension asset/liability, January 11 168,000 Cr. ? Prior service cost, January 1 300,000 288,000 Service cost 72,000 108,000 Actual and expected return on plan assets 28,800 36,000 Amortization of prior service cost 12,000 14,400 Contributions (funding) 138,000 144,000 Accumulated benefit obligation, December 31 600,000 660,000 Interest/settlement rate 8 % 8