Oriole Company adopts acceptable accounting for its defined benefit pension plan on January 1, 2019, with the following beginning balances: plan assets $201.800;projected benefit obligation $251,000. Other data relating to 3 years operation of the plan are as follows. 2019 2020 2021 Annual service cost $15,800 $19.300 $26.500 Settlement rate and expected rate of return 10 % 10 % 10 % Actual return on plan assets 18.200 22.200 24,400 Annual funding (contributions) 15,800 40,100 48,000 Benefits paid 13,800 16,300 21.300 162,000 54,000 41.600 Prior service cost (plan amended, 1/1/20) Amortization of prior service cost Change in actuarial assumptions establishes a December 31, 2021. projected benefit obligation of: 523,800 Papule a pension worksheet presenting all 3 years' pension balances and activities. (Enter all amounts as positive.) Annual Pension Expense Cash Balance, Jan. 1.2019 $ $ Service cost > Interest cost Unexpected loss Contributions Benefits Journal entry for 2019 $ $ Accumulated OCI, Dec 31, 2018 Balance, Dec. 31.2019 Balance, Dec 31, 2019 Additional PSC, 1/1/2020 Balance, Jan. 1. 2020 Service cost Interest cost