Shamrock Company sponsors a defined benefit pension plan. The following information related to the pension plan is available for 2020 and 2021. 2020 2021 Plan assets (fair value), December 31 $852,780 $1,035,780 Projected benefit obligation, January 1 854,000 976,000 Pension asset/liability, January 1 170,800 Cr. ? Prior service cost, January 1 305,000 292,800 Service cost 73,200 109,800 Actual and expected return on plan assets 29,280 36,600 Amortization of prior service cost 12,200 14,640 Contributions (funding) 140,300 146,400 Accumulated benefit obligation, December 31 610,000 671,000 Interest/settlement rate 9% 9 %