The following defined pension data of Buffalo Corp.apply to the year 2020. $529,000 516,200 12,800 Projected benefit obligation, 1/1/20 (before amendment) Plan assets, 1/1/20 Pension liability On January 1, 2020, Buffalo 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 123,000 8 % 54,800 64.100 52,800 39,800 18,300 For 2020, prepare a pension worksheet for Buffalo Corp. that shows the journal entry for pension expense and the year-end balances in the related pension accounts. (Enter all amounts as positive.) For 2020, prepare a pension worksheet for Buffalo Corp. that shows the journal entry for pension expense and the year-end balance in the related pension accounts. (Enter all amounts as positive.) Items Annual Pension Expense Cash $ + $ $ Balance, Dec. 31, 2019 Prior service cost Balance, Jan 1, 2020 4 . Service cost . Interest cost 4 . Actual return Amortization of PSC Contributions + Benefits $ $ Journal entry for 2020 Accumulated OCI, Dec 31, 2019 Balance, Dec 31, 2020 BUFFALO CORP. Pension Worksheet-2020 General Journal Entries OCI-Prior Service Cost Pension Asset/ Liability Projected Benefit Obligation $ $ $ TA . . . 4 $ . $ + 41 . : . . . : 4 + Plan Assets $ Memo Record + + Projected Benefit Obligation $