Pronghorn Co. provides the following information about its postretirement benefit plan for the year 2020.

Service cost		$88,200
Prior service cost amortization		2,900
Contribution to the plan		51,400
Actual and expected return on plan assets		61,900
Benefits paid		38,400
Plan assets at January 1, 2020		699,400
Accumulated postretirement benefit obligation at January 1, 2020		756,800
Accumulated OCI (PSC) at January 1, 2020		101,900	Dr.
Discount rate		9	%

Prepare a worksheet inserting January 1, 2020, balances, showing December 31, 2020, balances, and the journal entry recording postretirement benefit expense. (Enter all amounts as positive.)

PRONGHORN CO. Postretirement Benefit Worksheet-2020 rnal Entries OCI-Prior Service Cost Memo Record Annual Postretirement Expense Postretirement Asset/ Liability Items Cash APBO Plan Assets $ $ $ i $ Balance, Jan. 1, 2020 756,800 Cr. $ $ 88,200 Dr. i i Service cost i i 60544 Dr. i i i Interest cost i 61,900 Cr. i i i Actual return > Benefits 2,900 Dr. i 2,900 Cr. i i Amortization of PSC > $ 213,544 Dr. $ 51,400 2,900 Cr. Journal entry for 2020 101,900 Dr. Accumulated OCI, Dec. 31, 2019 i i $ 99,000 Dr. $ Balance, Dec. 31, 2020 $