please answer all the four parts and show the calculation. thank you!!

Sabriina Consultants Inc. has had a defined benefit pension plan since January 1, 2016. The following represents beginning balances as at January 1, 2020: Market value of Plan Asset $1,155,300; Defined Benefit Obligation $1,375,000; AOCI: Loss of $305,000 Additional Information is as follows: Current Service cost is $196,000 for 2020 and $199,000 for 2021. Company Funding/Contribution is $195,000 for 2020 and $205,000 for 2021. Funding is made on December 31 of each year. Actual return on assets is $49,500 for 2020 and $51,500 for 2021. There is an increase in obligation for $26,000 due to changes in Actuarial assumptions at Dec 31, 2020 There are payments made equal to $85,000 per year to retired employees in both 2020 and 2021 (payments to retirees are made at the end of the year on December 31). Past service cost of $65,900 from plan amendment dated December 31, 2021: liability is increased because benefits were increased on a retroactive basis. For 2020, the assumed interest rate is 5%. For 2021, the assumed interest rate is 4%. Required: 1. Prepare a spreadsheet to determine all the pension items for both 2020 and 2021. 2. Prepare the required journal entries for both 2020 and 2021. 3. Prepare a partial balance sheet and a partial income statement for both 2020 and 2021. 4. Prepare the Pension Notes to the financial statements for 2020 only