The accountant for Blossom Corporation has developed the following information for the company's defined-benefit pension plan for 2021: Service cost Actual return on plan assets Annual contribution to the plan Amortization of prior service cost Benefits paid to retirees Settlement rate Expected rate of return on plan assets $560,000 274,000 944,000 127,400 72,000 10% 8% The accumulated benefit obligation at December 31, 2021, amounted to $3,370,000. Annual Pension Expense General Journal Entries OCI-Prior Service Cost OCI - Gain/ Loss Cash Balance, Dec. 31, 2020 637,000 Service cost Interest cost Actual return Unexpected gain/loss Amortization of PSC Contributions Benefits Gain/loss Amortization Journal entry for 2021 Accumulated OCI, 12/31/20 Balance, Dec. 31, 2021 Memo Entries OCI Gain/ Loss Pension Asset/ Liability Projected Benefit Obligation Plan Assets 4,120,000 2,810,000 The accountant for Blossom Corporation has developed the following information for the company's defined-benefit pension plan for 2021: Service cost Actual return on plan assets Annual contribution to the plan Amortization of prior service cost Benefits paid to retirees Settlement rate Expected rate of return on plan assets $560,000 274,000 944,000 127,400 72,000 10% 8% The accumulated benefit obligation at December 31, 2021, amounted to $3,370,000. Annual Pension Expense General Journal Entries OCI-Prior Service Cost OCI - Gain/ Loss Cash Balance, Dec. 31, 2020 637,000 Service cost Interest cost Actual return Unexpected gain/loss Amortization of PSC Contributions Benefits Gain/loss Amortization Journal entry for 2021 Accumulated OCI, 12/31/20 Balance, Dec. 31, 2021 Memo Entries OCI Gain/ Loss Pension Asset/ Liability Projected Benefit Obligation Plan Assets 4,120,000 2,810,000