The following defined pension data of Grouper Corp. apply to the year 2020. $612,000 598,000 14,000 122,000 Projected benefit obligation, 1/1/20 (before amendment) Plan assets, 1/1/20 Pension liability On January 1, 2020, Grouper 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% 62,900 63,900 56,700 38,600 16,000 For 2020, prepare a pension worksheet for Grouper Corp. that shows the journal entry for pension expense and the year-end balances in the related pension accounts. (Enter all amounts as positive.) GROUPER CORP. Pension Worksheet-2020 General Journal Entries Annual Pension Expense OCI-Prior Service Cost Items Cash Balance, Dec. 31, 2019 Prior service cost Balance, Jan. 1, 2020 For 2020, prepare a pension worksheet for Grouper Corp. that shows the journal entry for pension expense and the year-end balances in the related pension accounts. (Enter all amounts as positive.) GROUPER CORP. Pension Worksheet-2020 General Journal Entries Memo Record Annual Pension Expense OCI-Prior Service Cost Pension Asset/ Liability Projected Benefit Obligation Plai Asse Items Cash Balance, Dec. 31, 2019 Prior service cost Balance, Jan. 1, 2020 Service cost Interest cost Actual return Amortization of PSC Contributions Benefits Journal entry for 2020 Accumulated OCI, Dec. 31, 2019 Balance, Dec. 31, 2020 e Textbook and Media