Pharoah Company provides the following information about its defined benefit pension plan for the year 2020. Service cost Contribution to the plan Prior service cost amortization $90,300 106,800 9,600 Actual and expected return on plan assets 63,800 Benefits paid 39,700 Plan assets at January 1, 2020 629,900 Projected benefit obligation at January 1, 2020 706,100 Accumulated OCI (PSC) at January 1, 2020 150,800. Interest/discount (settlement) rate 10 % Prepare a pension worksheet inserting January 1, 2020, balances, showing December 31, 2020. (Enter all amounts as positive.) Items Balance, January 1, 2020 Service cost Interest cost Actual return Amortization of PSC Contributions Benefits Journal entry for 2020 Accumulated OCI, Dec. 31, 2019 Balance, Dec. 31, 2020 $ Annual Pension Expense Cash General Jourr al Entries PHAROAH COMPANY Pension Worksheet-2020. +A $ OCI Prior Service Cost $ > $ Pension Asset/ Liability < > 6A Memo Record Projected Benefit Obligation $ AA tA Plan Assets in SA