Waterway Company provides the following information about its defined benefit pension plan for the year 2020. 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 $91,600 104,400 10,800 64,600 40,300 650,000 692,000 150,000 11 % Prepare a pension worksheet inserting January 1, 2020, balances, showing December 31, 2020. (Enter all amounts as positive.) WATERWAY COMPANY Pension Worksheet-2020. General Journal Entries OCI Prior Service Cost Annual Pension Expense Pension Asset/ Liability Memo Projected Benefit Obligation Items Cash Balance, January 1, 2020 $ $ Service cost V Interest cost V V Actual return V Amortization of PSC V Contributions V Benefits Journal entry for 2020 $ Accumulated OCI, Dec. 31, 2019 Balance, Dec. 31, 2020 $ $ Memo Record Projected Benefit Obligation Plan Assets $ $ $ $ Prepare the journal entry recording pension expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" fo for the amounts.) Account Titles and Explanation Debit Credit