Mason Company has a noncontributory defined benefit pension plan. On December 31, 2020, infor the pension plan included the following. Projected Benefit Obligation, Jan. 1, 2020... Service cost. $ 40,000 60,000 Interest cost. 3,600 Pension benefits paid. 0 Projected Benefit Obligation, Dec. 31, 2020. 103,600 Plan Assets, Jan. 1, 2020... 50,000 Funding of plan... 37,000 Actual return and expected return on plan assets 10,000 Discount rate 9% Required a. Prepare a reconciliation of plan assets for 2020. b. Compute the plan's funded balance on the beginning and ending dates. c. Provide the 2020 entries for Mason Company to record the defined benefit pension plan. d. Provide the same entries in (c), assuming cash funding of $55,000 (instead of $37,000). e. Provide the computation for the $3,600 of interest.