Prepare a pension worksheet for the pension plan for 2020 and 2021. (Enter all amounts as positive.)

On January 1, 2020, Windsor Company has the following defined benefit pension plan balances. Projected benefit obligation $4,456,000 Fair value of plan assets 4,270,000 The interest (settlement) rate applicable to the plan is 10%. On January 1, 2021, the company amends its pension agreement so that prior service costs of $490,000 are created. Other data related to the pension plan are as follows. 2020 2021 Service cost $149,000 $180,000 Prior service cost amortization O 89,000 Contributions (funding) to the plan 245,000 289,000 Benefits paid 203,000 283,000 Actual return on plan assets 256,200 261,000 Expected rate of return on assets 6 % 8 %