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

Projected benefit obligation, 1/1/20 (before amendment)		$509,000
Plan assets, 1/1/20		496,000
Pension liability		13,000
On January 1, 2020, Sandhill Corp., through plan amendment, grants prior service benefits having a present value of		123,000
Settlement rate		9	%
Service cost		58,300
Contributions (funding)		59,600
Actual (expected) return on plan assets		48,300
Benefits paid to retirees		43,500
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.)