Shamrock Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2020, the following balances relate to this plan. Plan assets Projected benefit obligation Pension asset/liability Accumulated OCI (PSC) $467,200 591,400 124,200 104,000 Dr. As a result of the operation of the plan during 2020, the following additional data are provided by the actuary. Service cost $90,100 54,200 18,100 51,100 Settlement rate, 8% Actual return on plan assets Amortization of prior service cost Expected return on plan assets Unexpected loss from change in projected benefit obligation, due to change in actuarial predictions Contributions Benefits paid retirees 77,500 94,900 88,900 Using the data above, compute pension expense for Shamrock Corp. for the year 2020 by preparing a pension worksheet. (Enter all amounts as positive.) SHAMROCK CORP. Pension Worksheet General Journal Entries OCI-Prior OCI - Gain/ Service Cost Loss Annual Pension Expense Items Cash Balance, Jan. 1, 2020 Service cost Interest cost Actual return Unexpected gain Amortization of PSC Liability increase Contributions > Benefits