The following defined pension data of Ayayai Corp. apply to the year 2020. $568,000 Projected benefit obligation, 1/1/20 (before amendment) Plan assets, 1/1/20 553,400 14,600 130,000 10 % 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 58,500 64,300 47,100 36,300 17,400 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.) Annual Pension Expense Items Cash - $ > $ Balance, Dec 31, 2019 Prior service cost Balance, Jan. 1, 2020 Service cost > Interest cost Actual return Contributions > $