Waterway Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2021, the following balances related to this plan. Plan assets (market-related value) $271,200 Projected benefit obligation 341,900 Pension asset/liability 70,700 Cr. Prior service cost 91,400 OCI-Loss 38,700 As a result of the operation of the plan during 2021, the actuary provided the following additional data for 2021. Service cost $44,500 Actual return on plan assets 27,400 Amortization of prior service cost 12,200 Contributions 64,900 Benefits paid retirees 40,300 Settlement rate 7 % Expected return on plan assets 8 % Average remaining service life of active employees 10 years Indicate the pension amounts reported in the financial statements. Waterway Corp. Income Statement (Partial) For the Year Ended December 31, 2021 Operating Expenses Pension Expense 59388 Other Income / Expenses Pension Expense $ 111745