On January 1, 2020, Indigo Company has the following defined benefit pension plan balances. Projected benefit obligation Fair value of plan assets $4,508,000 4,250,000 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 $493,000 are created. Other data related to the pension plan are as follows. 2020 2021 Service cost $148,000 $179,000 Prior service cost amortization 0 89,000 Contributions (funding) to the plan 239,000 291,000 Benefits paid 198,000 281,000 Actual return on plan assets 255,000 259,000 Expected rate of return on assets 6% 8% For 2021, prepare the journal entry to record pension-related amounts. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit Towth and Media