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

Projected benefit obligation, 1/1/20 (before amendment)		$514,000
Plan assets, 1/1/20		499,500
Pension liability		14,500
On January 1, 2020, Nash Corp., through plan amendment, grants prior service benefits having a present value of		113,000
Settlement rate		8	%
Service cost		60,300
Contributions (funding)		67,600
Actual (expected) return on plan assets		49,300
Benefits paid to retirees		39,100
Prior service cost amortization for 2020		17,200

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.