Marigold Corporation is a privately owned company that uses ASPE. On January 1, 2020 Marigold's financial records indicated the following information related to the company's defined benefit pension plan: Defined Benefit Obligation $1,350,000 Pension Plan Assets 1,480,000 Marigold Corporation's actuary provided the following information on December 31, 2020: Current year service cost $82,000 171,000 Prior service cost, granted Jan 1, 2020 Employer contributions for the year 89,000 Benefits paid to retirees 30,000 Expected return on assets 5% Actual return on assets 6% Discount rate 5% Prepare a pension worksheet for Marigold Corporation for 2020. General Journal Entries Annual Pension Expense Cash Balance, January 1, 2020 Current Service Cost Past Service Cost Memo Record Net Defined Liability/ Asset Defined Benefit Obligation Plan Assets