Sarasota Company provides the following information about its defined benefit pension plan for the year 2020.

Service cost		$90,600
Contribution to the plan		103,900
Prior service cost amortization		10,100
Actual and expected return on plan assets		63,100
Benefits paid		39,600
Plan assets at January 1, 2020		644,100
Projected benefit obligation at January 1, 2020		710,600
Accumulated OCI (PSC) at January 1, 2020		149,400
Interest/discount (settlement) rate		9	%

(a) Prepare a pension worksheet inserting January 1, 2020, balances, showing December 31, 2020 2. Prepare the journal entry recording pension expense.