View Policies Current Attempt in Progress Blue Company provides the following information about its defined benefit pension plan for the year 2020. $ 88,500 107,100 10,600 63,100 Service cost Contribution to the plan Prior service cost amortization Actual and expected return on plan assets Benefits paid Plan assets at January 1, 2020 Projected benefit obligation at January 1, 2020 Accumulated OCI (PSC) at January 1, 2020 Interest/discount (settlement) rate 40,800 648,000 688,100 148,600 11 % Items Pension Expense Cash $ Service cost > Interest cost Actual return $ Dr. Cr. > > > $ $ $ 38