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

Projected benefit obligation, 1/1/20 (before amendment)		$530,000
Plan assets, 1/1/20		516,700
Pension liability		13,300
On January 1, 2020, Nash Corp., through plan amendment, grants prior service benefits having a present value of		131,000
Settlement rate		9	%
Service cost		60,400
Contributions (funding)		67,100
Actual (expected) return on plan assets		52,700
Benefits paid to retirees		43,200
Prior service cost amortization for 2020		18,200

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

NASH CORP. Pension Worksheet-2020 General Journal Entries Memo Record Annual Pension Expense OCI-Prior Service Cost Pension Asset/ Liability Projected Benefit Obligation Plan Assets Items Balance, Dec. 31, 2019 Prior service cost Balance, Jan. 1, 2020 Service cost Interest cost Actual return Amortization of PSC Contributions Benefits 1101111111111 Journal entry for 2020 Accumulated OCI, Dec. 31, 2019 Balance, Dec. 31, 2020