The following defined pension data of Carla Corp. apply to the year 2020.

Projected benefit obligation, 1/1/20 (before amendment)		$545,000
Plan assets, 1/1/20		531,200
Pension liability		13,800
On January 1, 2020, Carla Corp., through plan amendment, grants prior service benefits having a present value of		119,000
Settlement rate		8	%
Service cost		63,800
Contributions (funding)		60,600
Actual (expected) return on plan assets		52,000
Benefits paid to retirees		38,200
Prior service cost amortization for 2020		16,400

For 2020, prepare a pension worksheet for Carla Corp. that shows the journal entry for pension expense and the year-end balances in the related pension accounts