On January 1, 2020, Bonita Company has the following defined benefit pension plan balances. Projected benefit obligation Fair value of plan assets $4,456,000 4,270,000 The interest (settlement) rate applicable to the plan is 10%. On January 1, 2021, the company amends its pension agreement so that prior service costs of $490,000 are created. Other data related to the pension plan are as follows. 2020 2021 Service cost $149,000 $180,000 Prior service cost amortization 0 89,000 Contributions (funding) to the plan 245,000 289,000 Benefits paid 203,000 283,000 Actual return on plan assets 256,200 261,000 Expected rate of return on assets 6 % 8 % (a) Your answer is partially correct. Prepare a pension worksheet for the pension plan for 2020 and 2021. (Enter all amounts as positive.)