Wildhorse Company adopts acceptable accounting for its defined benefit pension plan on January 1, 2019, with the following beginning balances: plan assets $200,700; projected benefit obligation $253,000. Other data relating to 3 years operation of the plan are as follows.

		2019			2020			2021
Annual service cost		$16,000			$19,100			$25,900
Settlement rate and expected rate of return		10	%		10	%		10	%
Actual return on plan assets		18,300			22,120			23,500
Annual funding (contributions)		16,000			39,700			48,700
Benefits paid		13,800			16,600			20,700
Prior service cost (plan amended, 1/1/20)					160,500
Amortization of prior service cost					55,000			41,600
Change in actuarial assumptions establishes a December 31, 2021, projected benefit obligation of:								519,300

(a)

Prepare a pension worksheet presenting all 3 years pension balances and activities.