On January 1, 2020, Carla Company has the following defined benefit pension plan balances.

Projected benefit obligation		$4,484,000
Fair value of plan assets		4,210,000

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 $509,000 are created. Other data related to the pension plan are as follows.

		2020			2021
Service cost		$152,000			$182,000
Prior service cost amortization		0			92,000
Contributions (funding) to the plan		239,000			287,000
Benefits paid		201,000			286,000
Actual return on plan assets		252,600			255,000
Expected rate of return on assets		6	%		8	%

(1) Prepare a pension worksheet for the pension plan for 2020 and 2021.

(2) For 2021, prepare the journal entry to record pension-related amounts.