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

Projected benefit obligation

$4,463,000

Fair value of plan assets

4,190,000

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 $505,000are created. Other data related to the pension plan are as follows.

2020 2021

Service cost $148,000 $177,000

Prior service cost amortization 0 90,000

Contributions (funding) to the plan 241,000 287,000

Benefits paid 200,000 285,000

Actual return on plan assets 251,400 255,000

Expected rate of return on assets 6% 8%

need pension worksheet for the pension plan for 2020 and 2021.