On Jansary 1, 2020, Flint Company has the following defined benefit pension plan balances. The interest (settiement) rate applicable to the plan is 109 . On January 1, 2021, the company amends its pension agreement so that prior service costs of $504,000 are created. Other data related to the pension plan are as follows. Annual Pension Items Expense Balance, Jan. 1,2020 Servicecost Interest cost Actual return Contributions Dr : Benefits Cr. : Journal entry for 2020 Accumulated OCI, Dec 31, 2019 Balance.Dec. 31, 2020 Additional PSC, 1/1/2021 Additional PSC, 1/1/2021 Balance, Jant 1, 2021 Service cost Interest cost Actual return Unexpected loss Annortization of PSC Contributions Benefits Journal entry for 2021 Accumulated OCl, Dec. 31,2020 On Jansary 1, 2020, Flint Company has the following defined benefit pension plan balances. The interest (settiement) rate applicable to the plan is 109 . On January 1, 2021, the company amends its pension agreement so that prior service costs of $504,000 are created. Other data related to the pension plan are as follows. Annual Pension Items Expense Balance, Jan. 1,2020 Servicecost Interest cost Actual return Contributions Dr : Benefits Cr. : Journal entry for 2020 Accumulated OCI, Dec 31, 2019 Balance.Dec. 31, 2020 Additional PSC, 1/1/2021 Additional PSC, 1/1/2021 Balance, Jant 1, 2021 Service cost Interest cost Actual return Unexpected loss Annortization of PSC Contributions Benefits Journal entry for 2021 Accumulated OCl, Dec. 31,2020