On January 2020 pelican company has a following balance is related to this defined benefit pension plan.

plan assets (fair value) $1,100,000

projected benefit obligation $1,200,000

accumulated benefit obligation $1,050,000

net loss - pensions $130,000

The actuary provided the following additional data at December 31, 2020

Service cost $140,000

actual return on plan assets $90,000

amortization of prior service cost $30,000 contributions $230,000

benefits paid to retirees $160,000

discount rate 7%

expected return 8%

average remaining service life of active employees 10 years

1. Computer plan I said balance at December 31, 2020

2. Computer 2020 pension expense

3. Computer pension asset/Pension liability balance of December 31, 2020