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 9 %