Swifty Company sponsors a defined benefit pension plan for its employees. The following data relate to the operation of the plan for the years 2020 and 2021.

	2020			2021
Projected benefit obligation, January 1		$597,000
Plan assets (fair value and market-related value), January 1		406,600
Pension asset/liability, January 1		190,400	Cr.
Prior service cost, January 1		161,100
Service cost		39,900			$58,800
Settlement rate		10	%		10	%
Expected rate of return		10	%		10	%
Actual return on plan assets		36,300			61,100
Amortization of prior service cost		70,500			50,300
Annual contributions		96,900			80,900
Benefits paid retirees		31,300			53,800
Increase in projected benefit obligation due to changes in actuarial assumptions		87,400			0
Accumulated benefit obligation at December 31		721,900			788,400
Average service life of all employees					20 years
Vested benefit obligation at December 31					461,900

Prepare a pension worksheet presenting both years 2020 and 2021