Sunland 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	%

Prepare a pension worksheet inserting January 1, 2020, balances, showing December 31, 2020.

SUNLAND COMPANY Pension Worksheet-2020. General Journal Entries Annual Pension Expense OCI Prior Service Cost Pension As Liability Items Cash Balance, January 1, 2020 Service cost Interest cost Actual return Amortization of PSC Contributions Benefits Journal entry for 2020 Accumulated OCI, Dec. 31, 2019 Balance, Dec 31, 2020 Memo Record Pension Asset/ Liability Projected Benefit Obligation Plan Assets Prepare the journal entry recording pension expense. (Credit account titles are automatically indented when amount is entered. Do no required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit