Swifty Company adopts acceptable accounting for its defined benefit pension plan on January 1, 2019 with the following beginning balances: plan assets $202,300 projected benefit obligation $245.000. Other data relating to 3 years' operation of the plan are as follows. 2019 2020 $18.600 $15.900 10 % 17.900 2021 $25,700 10 % 10 % 22.220 24,400 15.900 40.300 47,500 Annual service cost Settlement rate and expected rate of return Actual return on plan assets Annual funding (contributions) Benefits paid Prior service cost (plan amended, 1/1/20) Amortization of prior service cost Change in actuarial assumptions establishes a December 31, 2021. projected benefit obligation of 13.900 16,700 21,500 159.100 54.400 41,300 518,900 (a) Prepare a pension worksheet presenting all 3 years' pension balances and activities. (Enter all amounts as positive.) Annual Pension Expense Cash Balance, Jan. 1, 2019 $ Interest cost > Journal entry for 2019 $ Service cost Interest cost Actual return Journal entry for 2020 $ Interest cost