Marin Company sponsors a defined benefit pension plan for its employees. The following data relate to the operation of the plan for the year 2020 in which no benefits were paid. 1. The actuarial present value of future benefits earned by employees for services rendered in 2020 amounted to $56,100. 2. The company's funding policy requires a contribution to the pension trustee amounting to $144,590 for 2020 . 3. As of January 1,2020, the company had a projected benefit obligation of $901,000, an accumulated benefit obligation of $807,400, and a debit balance of $397,700 in accumulated OCI (PSC). The fair value of pension plan assets amounted to $605,700 at the beginning of the year. The actual and expected return on plan assets was $53,900. The settlement rate was 9\%. No gains or losses occurred in 2020 and no benefits were paid. 4. Amortization of prior service cost was $50,500 in 2020. Amortization of net gain or loss was not required in 2020. Marin Company Income Statement (Partial) For the Year Ended December 31, 2020 Expenses Pension Expense Marin Company Comprehensive Income Statement For the Year Ended December 31, 2020 Net Income / (Loss) $XXXX Other Comprehensive Income Amortization of PSC 50500 Marin Company Balance Sheet (Partial) December 31, 2020 Liabilities Pension Liability Stockholders' Equity Accumulated Other Comprehensive Income (PSC) $