What is the formula for finding the missing red number in the first column?

Your answer is partially correct. The following facts apply to the pension plan of Indigo Corporation for the year 2020. Plan assets, January 1, 2020 $990,000 Projected benefit obligation, January 1, 2020 990,000 Settlement rate 6 % Service cost 78,000 Contributions (funding) 10,000 Actual and expected return on plan assets 38,700 Benefits paid to retirees 42,600 Pens General Journal Entries Annual Pension Expense Items Cash Balance, January 1, 2020 $ $ i Service cost 78,000 Dr. i Interest cost 98,700 Dr. i Actual return 38,700 Cr. Contributions i 10,000 Cr. Benefits i i Journal entry, December 31, 2020 $ 138,000 Dr. $ 10,000 Cr. Balance, December 31, 2020