Splish Company sponsors a defined benefit pension plan. The corporation's actuary provides the following information about the plan. January 1, 2020 December 31, 2020 Vested benefit obligation $1,500 $1,890 Accumulated benefit obligation 1,890 2,730 Projected benefit obligation 2,550 3,310 Plan assets (fair value) 1,770 2,620 Settlement rate and expected rate of return 10% Pension asset/liability 780 ? Service cost for the year 2020 400 Contributions (funding in 2020) 700 Benefits paid in 2020 200 Prepare a 2020 pension worksheet. (Enter all amounts as positive.) Items Balance, Jan. 1, 2020 $ Service cost Interest cost Actual return Unexpected gain Contributions Benefits Liability increase Journal entry for 2020 Accumulated OCI, Dec. 31, 2019 Balance, Dec. 31, 2020 $ Annual Pension Expense 400 Dr. > 189 Dr. Cr. Dr. Cr. Dr. 69 $ > > > Dr. > $ Cash General > > nal Entries $ SPLISH COMPANY Pension Worksheet-2020 OCI-Gain/ Loss $ $ > > > > > > > > > Pension Asset/ Liability > $ $ Projected Benef Obligation > > > > > > > $ Memo Record Entries Plan Assets $ 69 > > > > > > > $ 69 >