Pharoah Company adopts acceptable accounting for its defined benefit pension plan on January 1, 2019, with the following beginning balances: plan assets $199,200; projected benefit obligation $248,000. Other data relating to 3 years' operation of the plan are as follows. 2019 2020 2021 Annual service cost $16,200 $19,000. $26,200 Settlement rate and expected rate of return 10 % 10 % 10 % Actual return on plan assets 18,200 21,990 23,900 Annual funding (contributions) 16,200 40,200 48,300 Benefits paid 13,700 16,100 20,700 Prior service cost (plan amended, 1/1/20) 161,100 Amortization of prior service cost 54,000 42,300 Change in actuarial assumptions establishes a December 31, 2021, projected benefit obligation of: 511,800 Prepare a pension worksheet presenting all 3 years' pension balances and activities. (Enter all amounts as positive.) Balance, Jan. 1, 2019 Service cost Interest cost Actual return Unexpected loss Contributions Annual Pension Expense > < S > > Cash