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

Service cost		$87,700
Prior service cost amortization		3,200
Contribution to the plan		60,500
Actual and expected return on plan assets		62,100
Benefits paid		39,000
Plan assets at January 1, 2020		704,000
Accumulated postretirement benefit obligation at January 1, 2020		763,900
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.)