The following defined pension data of Ayayai Corp. apply to the year 2020. $616,000 601,600 14,400 126,000 Projected benefit obligation, 1/1/20 (before amendment) Plan assets, 1/1/20 Pension liability On January 1, 2020, Ayayai Corp., through plan amendment, grants prior service benefits having a present value of Settlement rate Service cost Contributions (funding) Actual (expected) return on plan assets Benefits paid to retirees Prior service cost amortization for 2020 9 % 61,500 61,000 54,800 42,700 15,600 For 2020, prepare a pension worksheet for Ayayai Corp. that shows the journal entry for pension expense and the year-end balances in the related pension accounts. (Enter all amounts as positive.) GE Annual Pension Expense Items Cash $ $ $ Balance, Dec. 31, 2019