The following data relate to the operation of Waterway Co's pension plan in 2021. Service cost $63,720 Actual return on plan assets 34,560 Amortization of prior service cost 30,240 Annual contributions 55,080 Benefits paid retirees 29,160 Average service life of all employees 25 years The pension worksheet for 2020 is presented below. Items WATERWAY COMPANY Worksheet-2020 General Journal Entries Annual Pension Expense Cash OCI-Prior Service Cost OCI- Gain/Loss Pension Asset/Liability $129,600 Cr. Balance, Jan. 1, 2020 Service cost $21,600 Dr. Interest cost 28,080 Dr. Actual return 19,440 Cr. Unexpected loss 2,700 Cr. $2,700 Dr. Amortization of PSC 37,800 Dr. $37,800 Cr. Contributions $44,280 Cr. Contributions Benefits Increase in PBO $44,280 Cr. 46,980 Dr. Journal entry for 2020 $65,340 Dr. $44,280 Cr. 37,800 Cr. 49,680 Dr. 32,940 Cr. Accumulated OCI, Dec. 31, 2019 86,400 Dr. 0 Balance, Dec. 31, 2020 $48,600 Dr. $49,680 Dr. $162,540 Cr. For 2021, Waterway will use the same assumptions as 2020 for the expected rate of returns on plan assets. The settlement rate for 2021 is 10%. (a) Your answer is partially correct. Prepare a pension worksheet for 2021. (Round answers to O decimal places, e.g. 2,500. Enter all amounts as positive.) Items Balance, Jan. 1, 2021 $ Annual Pension Expense i Cash Question 6 of 6 < Balance, Jan. 1, 2021 Service cost Interest cost Actual return Unexpected gain Amortization of PSC Amortization of loss Contributions Benefits Journal entry for 2021 Accumulated OI, Dec. 31, 2020 Balance, Dec. 31, 2021 $ $ $ 0.16/6 E B i Calculate the amortization of the loss, if any, in 2021 using the corridor approach. (Round answers to O decimal places, e.g. 2,500.) Amortization of the loss