Sage Company adopts acceptable accounting for its defined benefit pension plan on January 1, 2019, with the following beginning balances: plan assets $198,200; projected benefit obligation $251,000. Other data relating to 3 years operation of the plan are as follows.

		2019			2020			2021
Annual service cost		$16,300			$19,100			$26,400
Settlement rate and expected rate of return		10	%		10	%		10	%
Actual return on plan assets		18,400			21,870			24,000
Annual funding (contributions)		16,300			39,200			47,700
Benefits paid		14,200			16,100			21,400
Prior service cost (plan amended, 1/1/20)					161,700
Amortization of prior service cost					54,100			41,700
Change in actuarial assumptions establishes a December 31, 2021, projected benefit obligation of:								524,600

a. Prepare a pension worksheet presenting all 3 years pension balances and activities.

b. Prepare the journal entries (from the worksheet) to reflect all pension plan transactions and events at December 31 of each year.

c. Indicate the pension-related amounts reported in the financial statements for 2021.