Please help with the items circled in red. I have tried 61,800 for the part b, but it is incorrect.

I have no idea how to calculate accumulated other comprehensive income (PSC)

Waterway Company sponsors a defined benefit pension plan for its employees. The following data relate to the operation of the plan for the year 2020 in which no benefits were paid. 1. The actuarial present value of future benefits eamed by employees for services rendered in 2020 amounted to $55,800. 2. The company's funding policy requires a contribution to the pension trustee amounting to $144,681 for 2020 . 3. As of January 1, 2020, the company had a projected benefit obligation of $900,900, an accumulated benefit obligation of $795,300, and a debit balance of $397,300 in accumulated OCI (PSC). The fair value of pension plan assets amounted to $599,900 at the beginning of the year. The actual and expected return on plan assets was $54,000. The settlement rate was 9\%. No gains or losses occurred in 2020 and no benefits were paid. 4. Amortization of prior service cost was $49,700 in 2020 . Amortization of net gain or loss was not required in 2020 . (a) 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 eg. -45 or parenthesis e.g. (45).) Prepare the joumal entry or entries to record pension expense and the employer's contribution to the pension trustee 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 O for the amounts.) Indicate the pension-related amounts that would be reported on the income statement and the balance sheet for Waterway Company for the year 2020