Please help with part a.

At the end of 2019, the balances in the accounts related to the defined benefit pension plan of the Mansfield Company were as follows: Projected benefit obligation $1,470,000 Unrecognized prior service cost (remainder to be amortized over 12 years) 108,000 Unrecognized net loss 192,000 Plan assets (at fair value) 1,087,500 Pension liability 382,500 On 1/1/20, Mansfield amended the plan to provide an increased amount of pension benefits; the prior service cost resulting from this amendm was $60,000. At 1/1/20, the average remaining service life of employees expected to receive benefits was 12 years. The following information relates to the year 2020: Service Cost $184,500 Settlement rate 8% Expected rate of return on plan assets 7% Plan contribution (at year-end) 135,000 Benefit payments to retirees (at year-end) 120,000 In 2020, Mansfield's actual return on plan assets was $80,000. Mansfield follows a policy of recognizing gains/losses on a delayed basis usin the "corridor approach". In 2020, there was one change in the estimates and assumptions relating to computation of the projected benefit obligation, resulting in an increase in the PBO of $48,000. Required: a. Prepare Mansfield's pension worksheet, and prepare the journal entry that Mansfield would make to record the expense calculated