On January 1, 2020, Novak Company has the following defined benefit pension plan balances. 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 $491,000 are created. Other data related to the pension plan are as follows. (a) Prepare a pension worksheet for the pension plan for 2020 and 2021. (Enter all amounts as positive.) Accumulated OCl, Dec. 31, 2019 Balance, Dec. 31, 2020 Additional PSC, 1/1/2021 Balance, Jan. 1, 2021 Service cost Interest cost Actual return Unexpected loss Amortization of PSC Contributions Benefits Journal entry for 2021 Accumulated OCI, DeC. 31, 2020 Balance, Dec. 31, 2021 General Journal Entries Cr. Memo Record Plan Assets