When Turner Company adopted its defined benefit pension plan on January $1,2019,$ it awarded retroactive benefits to its employees. These retroactive benefits resulted in a prior service cost of $$980,000$ that created a projected benefit obligation of the same amount on that date $($which it did not fund$).$ Turner decided to amortize the prior service cost using the years$-$of$-$future$-$service method. Turner$$s actuary and funding agency have provided the following additional information for $2019$ and $2020$: $(1)$ service cost: $2019,$ $$187,000$; $2020,$ $$189,000$; $(2)$ plan assets: $1/1/2019,$ $$0$; $1/1/2020,$ $$342,000$; $(3)$ expected long$-$term $($and actual$)$ rate of return on plan assets: $2020,9\%$; $(4)$ discount rate for both $2019$ and $2020$: $8\%$; and $(5)$ amortization fraction for prior service cost: $2019,80/980$; $2020,79/980.$ Turner contributed $$342,000$ and $$336,000$ to the pension fund at the end of $2019$ and $2020,$ respectively. No retirement benefits were paid in either year. There are no other components of Turner$$s pension expense. Ignore any adjustment of accumulated other comprehensive income.

Required:

Prepare a pension plan worksheet that includes the calculation of Turner$$s pension expense for $2019$ and $2020,$ the reconciliation of the beginning and ending projected benefit obligation for $2019$ and $2020,$ the reconciliation of the beginning and ending plan assets for $2019$ and $2020,$ and the journal entry to record the pension expense at the end of $2019$ and $2020,$ indicating whether each component is a debit or credit.