On January 1, 2020, Skysong Company has the following defined benefit pension plan balances. Projected benefit obligation Fair value of plan assets $4,534,000 4,270,000 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 $502.000 are created. Other data related to the pension plan are as follows. 2020 $149,000 0 Service cost Prior service cost amortization Contributions (funding) to the plan Benefits paid Actual return on plan assets Expected rate of return on assets 244,000 200,000 256,200 6 % 2021 $180,000 92.000 284.000 275,000 261,000 8 % 92% L O DL carch (a) Prepare a pension worksheet for the pension plan for 2020 and 2021. (Enter all amounts as positive.) Annual Pension Expense Items Cash Balance, Jan. 1.2020 $ $ $ Journal entry for 2020 $ HA Dr. Accumulated OCI, Dec. 31, 2019 Cr. Balance, Dec. 31, 2020 Additional PSC, 1/1/2021 Actual return > al return > efits $ $ > nal entry for 2020 imulated OCI, Dec. 31, 2019 nce, Dec. 31, 2020 Annual Pension Expense Cash S nce, Jan. 1.2020 $ $ ( ice cost Dr. > al return > efits $ $ > nal entry for 2020 imulated OCI, Dec. 31, 2019 nce, Dec. 31, 2020 > $ C. $ $ nal entry for 2020 umulated OCI, Dec 31, 2019 nce, Dec. 31. 2020 > itional PSC, 1/1/2021 > nce, Jan. 1.2021 Dr. ial return > xpected loss > ( ortization of PSC > tributions