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

Projected benefit obligation, 1/1/20 (before amendment)		$582,000
Plan assets, 1/1/20		566,900
Pension liability		15,100
On January 1, 2020, Sunland Corp., through plan amendment, grants prior service benefits having a present value of		130,000
Settlement rate		9	%
Service cost		59,500
Contributions (funding)		60,400
Actual (expected) return on plan assets		53,100
Benefits paid to retirees		40,500
Prior service cost amortization for 2020		15,400

For 2020, prepare a pension worksheet for Sunland Corp. that shows the journal entry for pension expense and the year-end balances in the related pension accounts

SUNLAND CORP Pension Worksheet-2020 General Journal Entries Memo Record Annual Pension Expense Pension Asset/ Liability OCI-Prior Service Cost Projected Benefit Obligation Items Plan Assets Cash $ 5 $ V V $ V V Balance, Dec 31, 2019 5 $ Prior service cost Balance Jan 1, 2020 V V Service cost Interest cost V V V Actual return V V Amortization of PSC Contributions Benefits Journal entry for 2020 $ $ Accumulated OCI. Dec 31, 2019 V $ $ Balance Dec 31, 2020