The following defined pension data of Sandhill Corp. apply to the year 2020. Projected benefit obligation, 1/1/20 (before amendment) $545,000 Plan assets, 1/1/20 531,200 Pension liability 13,800 On January 1, 2020, Sandhill Corp., through plan amendment, grants prior service benefits having a present value of 119,000 Settlement rate 8 % Service cost 63,800 Contributions (funding) 60,600 Actual (expected) return on plan assets 52,000 Benefits paid to retirees 38,200 Prior service cost amortization for 2020 16,400 For 2020, prepare a pension worksheet for Sandhill Corp. that shows the journal entry for pension expense and the year-end balances in the related pension accounts. (Enter all amounts as positive.)