Pronghorn Company provides the following information about its defined benefit pension plan for the year 2020. Service cost Contribution to the plan $91,100 103,300 Prior service cost amortization 9,400 Actual and expected return on plan assets 65,100 Benefits paid 40,500 Plan assets at January 1, 2020 650,700 Projected benefit obligation at January 1, 2020 694,300 Accumulated OCI (PSC) at January 1, 2020 151,900 Interest/discount (settlement) rate 10 %