P20.1 (LO 1, 2, 3, 4) Excel (2-Year Worksheet) On January 1, 2020, Harrington Company has the following defined benefit pension plan balances. 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 $500,000 are created. Other data related to the pension plan are as follows. Instructions a. Prepare a pension worksheet for the pension plan for 2020 and 2021. b. For 2021, prepare the journal entry to record pension-related amounts