Monty Company sponsors a defined benefit pension plan for its employees. The following data relate to the operation of the plan for the years 2020 and 2021.

		2020			2021
Projected benefit obligation, January 1		$597,300
Plan assets (fair value and market-related value), January 1		410,200
Pension asset/liability, January 1		187,100	Cr.
Prior service cost, January 1		160,000
Service cost		40,300			$58,500
Settlement rate		10	%		10	%
Expected rate of return		10	%		10	%
Actual return on plan assets		35,600			61,300
Amortization of prior service cost		69,500			50,300
Annual contributions		98,000			80,500
Benefits paid retirees		31,500			53,930
Increase in projected benefit obligation due to changes in actuarial assumptions		87,500			0
Accumulated benefit obligation at December 31		723,300			793,800
Average service life of all employees					20 years
Vested benefit obligation at December 31					467,700

Prepare a pension worksheet presenting both years 2020 and 2021. (Round answers to 0 decimal places, e.g. 5,125. Enter all amounts as positive.)