The accountant for Sunland Corporation has developed the following information for the company's defined-benefit pension plan for 2021: Service cost $540,000 Actual return on plan assets 266,000 Annual contribution to the plan 936,000 Amortization of prior service cost 126,600 Benefits paid to retirees 68,000 Settlement rate Expected rate of return on plan assets 10% 8% The accumulated benefit obligation at December 31, 2021, amounted to $3,330,000. Using the above information for Sunland Corporation, complete the pension work sheet for 2021. (Do not leave any answer field blank. Enter 0 for amounts.) Balance, Dec. 31, 2020 Annual Pension Expense Cash Sunland Corporation Pension Work Sheet-2021 General Journal Entries OCI-Prior Service Cost 633,000 OCI- Gain/ Loss Pension As Liability Service cost Interest cost Prepare the journal entry to reflect the accounting for the company's pension plan for the year ending December 31, 2021. Date Account Titles and Explanation Dec. 31, 2021 Debit Ch Credit