The pension worksheet for 2020 is presented below. ORIOLE COMPANY Worksheet-2020 General Journal Entries Memo Record Items Annual Pension Expense Cash OCI-Prior Service Cost OCI-Gain/Loss Pension Asset/Liability Projected Benefit Obligation Plan Assets Balance, Jan. 1, 2020 $144,000 Cr. $390,000 Cr. $246,000 Dr. Service cost $24,000 Dr. 24,000 Cr. Interest cost 31,200 Dr. 31,200 Cr. Actual return 21,600 Cr. 21,600 Dr. Unexpected loss 3,000 Cr. $3,000 Dr. Amortization of PSC 42,000 Dr. $42,000 Cr. Contributions $49,200 Cr. Benefits Increase in PBO Journal entry for 2020 Accumulated OCI, Dec. 31, 2019 Balance, Dec. 31, 2020 49,200 Dr. 18,000 Dr. 18,000 Cr. 52,200 Dr. 52,200 Cr. $72,600 Dr. $49,200 Cr. 42,000 Cr. 55,200 Dr. 36,600 Cr. 96,000 Dr. 0 $54,000 Dr. $55,200 Dr. $180,600 Cr. $479,400 Cr. $298,800 Dr.