Question 13 of 13 - / 30 The following defined pension data of Grouper Corp. apply to the year 2020. $574,000 561,200 12,800 Projected benefit obligation, 1/1/20 (before amendment) Plan assets, 1/1/20 Pension liability On January 1, 2020, Grouper Corp., through plan amendment, grants prior service benefits having a present value of Settlement rate Service cost Contributions (funding) Actual (expected) return on plan assets Benefits paid to retirees Prior service cost amortization for 2020 111,000 9 % 57,200 65,100 52,900 39,200 18,300 For 2020, prepare a pension worksheet for Grouper Corp. that shows the journal entry for pension expense and the year-end balances in the related pension accounts. (Enter all amounts as positive.) tems Annual Pension Expense Cash 9 Questio Annual Pension Expense Items Cash Balance, Dec 31, 2019 Prior service cost Balance, Jan 1, 2020 Service cost 57200 Interest cost Actual return 52900 Amortization of PSC 18300 Contributions Benefits Journal entry for 2020 $ Accumulated OCI, Dec. 31, 2019 Balance, Dec 31, 2020