On January 1, 2020, Sheffield 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 $495,000 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.)