Steltor Co. has the following defined benefit person plan balances on January 1, 2020, Projected benent obligation $4,642,000 Fair value of plan assets 4,642.000 The interest (settlement) rate applicable to the plan is 10%. On January 1, 2021, the comparw amends its pension agreement so that prior service costs of $594,000 are createdOther data related to the pension plan are 2020 2021 Service cost $149,000 $171.000 0 Prior service cost amortization 89.000 199,000 184,000 Contributions (funding) to the plan Benefits paid 219.000 279.000 252,000 350,000 Actual return on plan assets 6 X 8 % Expected rate of return on assets (c1) Prepare a pension worksheet for 2021. (Enter all amounts as positive.) Annual Pension Expense Cash Items Balance, Jan. 1.2020 Service cost $149.000 Dr 464,200 Or Interest cost 252,000 Cr Actual return 26,520 Dr. Unexpected loss $199,000 CY Contributions Benefits $334.680 Dr. $199.000 C Journal entry for 2020 LOCID 21 2019