Please answer the last part (3 sheets), I have already answered the first two.

Nash Company received the following selected information from its pension plan trustee concerning the operation of the company's defined benefit pension plan for the year ended December 31, 2020. Projected benefit obligation Market-related and fair value of plan assets Accumulated benefit obligation Accumulated OCI (G/L)-Net gain January 1, 2020 December 31, 2020 $1,474,000 $1,500,000 800,000 1,133,000 1,594,000 1,712,100 (197,400) The service cost component of pension expense for employee services rendered in the current year amounted to $76,000 and the amortization of prior service cost was $118,100. The company's actual funding (contributions) of the plan in 2020 amounted to $253,000. The expected return on plan assets and the actual rate were both 10%; the interest/discount (settlement) rate was 10%. Accumulated other comprehensive income (PSC) had a balance of $1,181,000 on January 1, 2020. Assume no benefits paid in 2020. Your answer is correct. Determine the amounts of the components of pension expense that should be recognized by the company in 2020. (Enter amounts that reduce pension expense with either a negative sign preceding the number e.g. -45 or parenthesis e.g. (45).) Components of Pension Expense Service Cost 76000.00 Interest on Projected Benefit Obligation 147400.00 Expected Return on Plan Assets -80000.00 Amortization of Prior Service Cost | 118100.00 261500.00 Your answer is incorrect. Prepare the journal entry to record pension expense and the employer's contribution to the pension plan in 2020. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Account Titles and Explanation Credit Pension Expense Debit 261500.00 307000.00 Pension Asset/Liability Cash 118100.00 Other Comprehensive Income (PSC) 197400.0 Other Comprehensive Income (G/L) 253000.00 (To record pension expense and employer's contribution) Indicate the pension-related amounts that would be reported on the income statement and the balance sheet for Nash Company for the year 2020. Nash Company Income Statement (Partial) For the Year Ended December 31, 2020 Revenues 267000.00 Nash Company Comprehensive Income Statement $XXXX $XXXX Nash Company Balance Sheet (Partial)