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

Projected benefit obligation		$4,569,000
Fair value of plan assets		4,160,000

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		$150,000			$182,000
Prior service cost amortization		0			90,000
Contributions (funding) to the plan		245,000			283,000
Benefits paid		199,000			277,000
Actual return on plan assets		249,600			257,000
Expected rate of return on assets		6	%		8	%

(a)

Prepare a pension worksheet for the pension plan for 2020 and 2021. (Enter all amounts as positive.)