Projected benefit obligation $4,576,000 Fair value of plan assets 4,576,000 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 $595,000 are created. Other data related to the pension plan are: 2020 2021 $151,000 $170,000 0 89,000 198,000 185,000 Service cost Prior service cost amortization Contributions (funding) to the plan Benefits paid Actual return on plan assets Expected rate of return on assets 222.000 280,000 254,000 349,000 6 % 8 % 1 3) Prepare a pension worksheet for 2021. (Enter all amounts as positive.) 4) Prepare journal entries related to the pension plan as of December 31, 2021. (Credit account titles are automatically indented