The characteristics of the pension plan during 2021 are as follows:

Service cost: $750,000

Interest cost: $450,000

Actual return on plan assets: $200,000

Expected rate of return on plan assets: 8%

Gain from change in accrual assumption: $220,000

There were no AOCI balances related to pensions on January 1, 2021, but at the end of the year, the company amended the pension formula, creating a prior service cost of $120,000.

Need 6-part Adjusting Entries for End of Year, December 31st, 2021.