Pension Trustee Report Opening assets, January 1 +Funding - Payments to retirees + Expected return on assets Expected value, December 31 Actual market value, December 31 2019 2020 $0 $476,000 550,000 645,000 0 (20,000) 44,000 88,000 $594,000 1189,000 476,000 Unexpected gain (loss) Pension Actuary Report Opening accrued benefit obligation, January 1 + Current service cost (accrued evenly during year) -Payments to retirees (paid evenly through year) + Interest Actual obligation, December 31 Actuarial gain (loss) Type your answers in all of the blanks and submit $(118,000) 2019 2020 $0 1,038,000 $(151,000) $540,000 550,000 580,000 0 (20,000) 22,000 64,000 540,000 1,150,000 $32,000 $14,000 X X" See question below. The Company did not have any past service costs. Required: Record the journal entry for the pension expense for 2019