Werter Inc. has a defined benefit pension plan. Information related to this plan as of the end of 2020 is as follows: a. Estimate pension expense for 2020 assuming that the pension plan assumptions remain unchanged from 2020 , service cost is 10% of beginning of year PBO and that the prior service costs and transition assets are being amortized over 20 years. b. Calculate the liability to be recorded in the balance sheet at the end of fiscal 2020