Wildhorse Company provides the following information about its defined benefit pension plan for the year 2020. Service cost Contribution to the plan $91,200 104,700 Prior service cost amortization 9,800 Actual and expected return on plan assets 62,800 Benefits paid 40,500 Plan assets at January 1, 2020 632,600 Projected benefit obligation at January 1, 2020 686,700 Accumulated OCI (PSC) at January 1, 2020 152,100 Interest/discount (settlement) rate 996 Items Balance, January 1, 2020 Service cost Interest cost Au Pension Expense 91200 Dr. 61801 Dr. 62800 Cr. Actual return Amortization of PSC 9800 Dr. Contributions Benefits Journal entry for 2020 Accumulated OCI, Dec. 31, 2019 Balance, Dec. 31, 2020 eTextbook and Medla List of Accounts Cash 104700 100003 104700 Prepare the journal entry recording pension expense. (Credit account titles are automatically indented when amount is entered. Do no indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation eTextbook and Media Debit Credit