the bottom picture is the begining of the question

Annual Pension Expense Cash $ > v Balance, Jan. 1, 2019 Service cost Interest cost Actual return > C > > Unexpected loss > > Contributions Benefits Journal entry for 2019 Accumulated OCI. Dec 31, 2018 Balance, Dec 31, 2019 Additional PSC, 1/1/2020 Balance, Jan. 1, 2020 Service cost Interest cost Actual return Amortization of PSC Contributions Benefits Journal entry for 2020 Accumulated CICI DE 31.2019 Service cost Interest.cost Actual return Unexpected loss Amortization of PSC Contributions > > Benefits C > Liability gain v Balance, Jan. 1, 2019 Service cost Interest cost Actual return > C > > Unexpected loss > > Contributions Benefits Journal entry for 2019 Accumulated OCI. Dec 31, 2018 Balance, Dec 31, 2019 Additional PSC, 1/1/2020 Balance, Jan. 1, 2020 Service cost Interest cost Actual return Amortization of PSC Contributions Benefits Journal entry for 2020 Accumulated CICI DE 31.2019 Service cost Interest.cost Actual return Unexpected loss Amortization of PSC Contributions > > Benefits C > Liability gain