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

Projected benefit obligation		$4,460,000
Fair value of plan assets		4,150,000

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 $503,000 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			92,000
Contributions (funding) to the plan		243,000			279,000
Benefits paid		199,000			278,000
Actual return on plan assets		249,000			257,000
Expected rate of return on assets		6	%		8	%

For 2021, prepare the journal entry to record pension-related amounts. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Account Titles and Explanation	Debit	Credit
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount