The following defined pension data of Swifty Corp. apply to the year 2020. Projected benefit obligation, 1/1/20 (before amendment) Plan assets, 1/1/20 $574,000 561,200 Pension liability On January 1, 2020, Swifty Corp., through plan amendment. grants prior service benefits having a present value of 12,800 111,000 Settlement rate 9 % Service cost 57,200 Contributions (funding) 65,100 Actual (expected) return on plan assets 52,900 Benefits paid to retirees 39,200 Prior service cost amortization for 2020 18,300 For 2020, prepare a pension worksheet for Swifty Corp. that shows the journal entry for pension expense and the year-end balances in