The following defined pension data of Martinez Corp. apply to the year 2020. Projected benefit obligation, 1/1/20 (before amendment) $574,000 Plan assets, 1/1/20 561,200 Pension liability 12,800 On January 1, 2020, Martinez Corp., through plan amendment, grants prior service benefits having a present value of 111.000 Settlement rate 9 % Service cost 57,200 Contributions (funding) 65,100 Actual (expected) return on plan assets 52,900 Benefits paid to retirees 39,200 Prior service cost amortization for 2020 18,300 For 2020, prepare a pension worksheet for Martinez 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 Service cost Interest cost