Sheridan Company adopts acceptable accounting for its defined benefit pension plan on January 1, 2019, with the following beginning balances: plan assets $203,000: projected benefit obligation $254,000. Other data relating to 3 years' operation of the plan are as follows. Annual service cost Settlement rate and expected rate of return Actual return on plan assets. Annual funding (contributions) Benefits paid Prior service cost (plan amended, 1/1/20) Amortization of prior service cost Change in actuarial assumptions establishes a December 31, 2021, projected benefit obligation of: Date Account Titles and Explanation Dec. 31. 2019 Dec. 31. 2020 2019 Dec. 31, 2021 $15.700 10 % 18,400 15.700 14,100 2020 Debit $19,000 10 % 22,300 39,400 16,300 162,400 55,300 2021 $25,900 10 % 24.100 48.100 Prepare the Journal entries (from the worksheet) to reflect all pension plan transactions and events at December 31 of each year. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) 20,600 42,200 529,400 Credit