Marin Acres sponsors a defined benefit pension plan. The corporations actuary provides the following information about the plan.

		January 1, 2020		December 31, 2020
Vested benefit obligation		$500		$580
Accumulated benefit obligation		580		820
Projected benefit obligation		890		1,029
Plan assets (fair value)		630		780
Settlement rate and expected rate of return				10%
Pension asset/liability		260		?
Accumulated OCI (PSC)		210		?
Service cost for the year 2020				100
Contributions (funding in 2020)				80
Benefits paid in 2020				50

The average remaining service life per employee is 10 years.

(a1)

Prepare a 2020 pension worksheet. (Enter all amounts as positive.)