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

Service cost		$90,800
Contribution to the plan		106,900
Prior service cost amortization		9,000
Actual and expected return on plan assets		63,500
Benefits paid		40,100
Plan assets at January 1, 2020		642,500
Projected benefit obligation at January 1, 2020		707,800
Accumulated OCI (PSC) at January 1, 2020		152,900
Interest/discount (settlement) rate		11	%

(a)

Prepare a pension worksheet inserting January 1, 2020, balances, showing December 31, 2020. (Enter all amounts as positive.)