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

Projected benefit obligation, 1/1/20 (before amendment)		$ 612,000
Plan assets, 1/1/20		598,000
Pension liability		14,000
On January 1, 2020, Indigo Corp., through plan amendment, grants prior service benefits having a present value of		122,000
Settlement rate		9	%
Service cost		62,900
Contributions (funding)		63,900
Actual (expected) return on plan assets		56,700
Benefits paid to retirees		38,600
Prior service cost amortization for 2020		16,000

For 2020, prepare a pension worksheet for Indigo Corp. that shows the journal entry for pension expense and the year-end balances in the related pension accounts. (Enter all amounts as positive.)