Sheridan Corporation provides the following information about its defined benefit pension plan for the year 2020: Current service cost $225,800 Contribution to the plan 262.650 Past service cost, effective December 31, 2020 25.700 Actual return on plan assets 159,350 Benefits paid 101,600 412.500 Net defined benefit liability at January 1, 2020 1,593,500 Plan assets at January 1, 2020 2,006,000 Defined benefit obligation at January 1, 2020 10% Interest/discount rate on the DBO and plan assets Sheridan follows IRFS. Sheridan follows IRFS. Prepare a pension work sheet. Sheridan Corporation Pension Work Sheet-2020 General Journal Entries Annual Pension Expense Cash $ V $ Balance, 01/01/2020 Service cost 225800 Dr. v 159350 Cr. Past service cost > 159350 Dr. M Net interest/finance cost 00 2 27"C Mostly cloudy Annual Pension Expense Cash $ Balance, 01/01/2020 $ Service cost 225800 Dr.