Riverbed Inc. sponsors a defined benefit pension plan for its employees. On January 1, 2020, the following balances relate to this plan. Plan assets $1,588,000 Projected benefit obligation 1,894,000 Pension liability 306,000 Prior service cost 241,000 As a result of the operation of the plan during 2020, the following additional data are provided by the actuary. Service cost for 2020 $134,000 Settlement rate, 6% Actual return on plan assets in 2020 110,000 Amortization of prior service cost 23,000 Expected return on plan assets 164,000 Unexpected gain from change in projected benefit obligation, due to change in actuarial predictions 210,000 Contributions in 2020 139,000 Benefits paid retirees in 2020 181.000 Annual Pension Expense Items Cash Balance, Jan. 1, 2020 $ Service cost Interest cost Return on assets Amortization of PSC Liability decrease Contributions Benefits Journal entry for 2020 $ $ Accumulated OCI, Dec. 31, 2019