List of Accounts:

• Accumulated Depreciation
• Accumulated Other Comprehensive Income
• Actuarial Loss on Defined Benefit Plan
• Cash
• Common Stock
• Cost of Goods Sold
• Depreciation Expense
• Interest Expense
• Inventory
• Notes Payable
• Other Comprehensive Income (G/L)
• Other Comprehensive Income (PSC)
• Pension Asset/Liability
• Pension Expense
• Plant and Equipment
• Postretirement Asset/Liability
• Postretirement Expense
• Retained Earnings
• Salary Expense
• Sales

Buffalo Company adopts acceptable accounting for its defined benefit pension plan on January 1, 2019, with the following beginning balances: plan assets $198.200: projected benefit obligation $251.000. Other data relating to 3 years' operation of the plan are as follows 2019 2020 2021 Annual service cost $16.300 $19.100 $26.400 Settlement rate and expected rate of return 10 % 10 % 10 % Actual return on plan assets 18.400 21.870 24.000 Annual funding (contributions) 16,300 39.200 47.700 Benefits paid 14,200 16,100 21.400 Prior service cost (plan amended, 1/1/20) 161.700 Amortization of prior service cost 54,100 41.700 Change in actuarial assumptions establishes a December 31, 2021. projected benefit obligation of 524.600 Prepare a pension worksheet presenting all 3 years pension balances and activities. (Enter all amounts as positive.) Annual Pension Expense Cash Balance, Jan. 1. 2019 S s Service cost Interest cost Actual return Unexpected loss Contributions Benefits Journal entry for 2019 $ Accumulated OCI.Dec 31, 2018 BalanceDec 31, 2019 Additional PSC. 1/1/2020 Balance, Jan. 1.2020 Service cost Interest cost Actual return Amortization of PSC Contributions Benefits Journal entry for 2020 $ Accumulated OCI, Dec 31, 2019 Balance, Dec 31, 2020 Service cost Interest cost Actual return Unexpected loss Amortization of PSC Contributions Benefits Liability gain Journal entry for 2021 $ Accumulated OCI. Dec 31, 2020 Balance, Dec 31, 2021 List of Accounts Prepare the journal entries (from the worksheet) to reflect all pension plan transactions and events at December 31 of each year, (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts. Date Account Titles and Explanation Debit Credit Dec. 31 2019 Dec 31 2020 Dec 31 2021 List of Accounts Indicate the pension-related amounts reported in the financial statements for 2021. (Enter negative amounts using either a negative sign preceding the number eg.-15.200 or parentheses es- (15.2000 Buffalo Company Partial Income Statement Buffalo Company Comprehensive Income Statement SXXXX SXXXX Buffalo Company Partial Balance Sheet