On January 1, 2020, Flint Company has the following defined benefit pension plan balances. Projected benefit obligation Fair value of plan assets $4,506.000 4,220,000 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 $508,000 are created. Other data related to the pension plan are as follows 2021 2020 $152,000 $179,000 0 91,000 Service cost Prior service cost amortization Contributions (funding) to the plan Benefits pald 237,000 281,000 202.000 284,000 Actual return on plan assets 253,200 262,000 Expected rate of return on assets 6 % 8 % Prepare a pension worksheet for the pension plan for 2020 and 2021. (Enter all amounts as positive.) Items Annual Pension Expense Cash Balance, Jan 1, 2020 $ Service cost Dr. : Interest cost Dr. 4 Actual return Cr. i Contributions Cr. Benefits Journal entry for 2020 $ Dr. $ Cr. Accumulated OCI. Dec. 31, 2019 Prepare a pension worksheet for the pension plan for 2020 and 2021. (Enter all amounts as positive.) FLINT COMPANY Pension Worksheet-2020 and 2021 General Journal Entries OCI-Prior. OCI-Gain/ Service Cost Loss Pension Asset/ Liability $ : $ Memo Record Pension Asset/ Liability Projected Benefit Obligation Plan Assets Cr. 4 Cr. Dr. Cr. Gr. . : Dr. i * Dr. Dr. Cr Cr