Please help me answer the whole problem.

The following data relate to the operation of Headland Cols pension plan in 2021. Service cost $62,540 Actual return on plan assets 33.920 Amortization of prior service cost 29,680 Annual contributions 54,060 Benefits paid retirees 28,620 Average service life of all employees 25 years The pension worksheet for 2020 is presented below. HEADLAND COMPANY Worksheet-2020 General Journal Entries Annual Pension Expense OCI-Prior Service Cost OCI- Gain/Loss Pension Asset/Liabilit Items Cash Balance, Jan. 1, 2020 $127,200 C Service cost $21,200 Dr. Interest cost 27,560 Dr. Actual return 19,080 Cr. Unexpected loss 2,650 Cr. $2,650 Dr. Amortization of PSC 37,100 Dr. $37,100 Cr. Contributions $43,460 Cr. Benefits Increase in PBO 46,110 Dr. Journal entry for 2020 $64,130 Dr. $43,460 Cr. 37,100 Cr. 48,760 Dr. 32,330 Accumulated OCI, Dec. 31, 2019 84,800 Dr. 0 Balance, Dec. 31, 2020 $47,700 Dr. $48,760 Dr. $159,530 C For 2021, Headland will use the same assumptions as 2020 for the expected rate of returns on plan assets. The settlement rate for 2021 is 10%. Memo Record Pension Asset/Liability Projected Benefit Obligation Plan Assets $127,200 Cr. $344,500 Cr. $217,300 Dr. 21,200 Cr. 27,560 Cr. 19,080 Dr. 43,460 Dr. 15,900 Dr. 15,900 Cr. 46,110 Cr. 32,330 Cr. $159,530 Cr. $423,470 Cr. $263,940 Dr. Prepare a pension worksheet for 2021. (Round answers to 0 decimal places, eg. 2,500. Enter all amounts as positive.) Annual Pension Expense Items Cash Balance, Jan. 1, 2021 $ $ Service cost 2,540 Dr. Interest cost 42,347 Dr. Actual return 33,920 Cr. Unexpected gain Dr. Amortization of PSC 29,680 Dr. $ Cr. $ 59,530 > > 29,680 Cr. > 29,680 Cr. $ $ Calculate the amortization of the loss, if any, in 2021 using the corridor approach. (Round answers to 0 decimal places, e.g. 2,500.) Amortization of the loss Prepare a pension worksheet for 2021. (Round answers to 0 decimal places, eg. 2,500. Enter all amounts as positive.) Memo Record iset/ Projected Benefit Obligation Plan Assets 30 $ 423,470 $ > 59,530 42,347 > > 33,920 > > v > > > 54,060 > 28,620 > 28,620 > $ Calculate the amortization of the loss, if any, in 2021 using the corridor approach. (Round answers to 0 decimal places, e.g. 2,500.) Amortization of the loss