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

Projected benefit obligation		$4,438,000
Fair value of plan assets		4,250,000

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 $501,000 are created. Other data related to the pension plan are as follows.

		2020			2021
Service cost		$149,000			$183,000
Prior service cost amortization		0			89,000
Contributions (funding) to the plan		239,000			287,000
Benefits paid		199,000			282,000
Actual return on plan assets		255,000			260,000
Expected rate of return on assets		6	%		8	%

Prepare a pension worksheet for the pension plan for 2020 and 2021.