On January 1, 2020, Windsor Company has the following defined benefit pension plan balances. Projected benefit obligation $4,485,000 Fair value of plan assets 4,240,000 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 $494,000 are created. Other data related to the pension plan are as follows. 2020 2021 Service cost $148,000 $177,000 Prior service cost amortization 0 90,000 Contributions (funding) to the plan 244,000 288,000 Benefits paid 200,000 275,000 Actual return on plan assets 254,400 260,000 Expected rate of return on assets 6 % 8 % 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 $ $ Service cost Interest cost Actual return Contributions Benefits Journal entry for 2020 $ $ Accumulated OCI, Dec. 31, 2019 Balance, Dec. 31, 2020 Additional PSC, 1/1/2021 Balance, Jan. 1, 2021 Service cost Interest cost Actual return Unexpected loss Amortization of PSC Contributions Benefits | Journal entry for 2021 $ $ Accumulated OCI, Dec. 31, 2020 Balance, Dec. 31, 2021