Sunland Corp. sponsors a defined benefit pension plan for its employees, on January 1, 2021, the following balances related to this plan. Plan assets (fair value) $630,000 Projected benefit obligation 680,000 Pension asset/liability 50,000 Gr. Prior service cost 83,000 OCI - Loss 73,000 As a result of the operation of the plan during 2021, the actuary provided the following additional data at December 31, 2021. Service cost for 2021 $78,000 Actual return on plan assets in 2021 45,260 Amortization of prior service cost 21,400 Contributions in 2021 123,000 Benefits paid retirees in 2021 88,000 Settlement rate 696 Expected return rate 7% Average remaining service life of active employees 10 years Compute pension expense for Sunland Corp. for the year 2021 by preparing a pension worksheet. tudy Sunland Corp Pension Worksheet --2018 General Journal Entries OCE Prior OCE Gain/ Service Cost Los Annual Pension Balance, Jan. 1. 2021 Service cost Interest Cost > > Actual return 3