Wildhorse Company provides the following information about its defined benefit pension plan for the year 2020.

Service cost		$89,200
Contribution to the plan		106,100
Prior service cost amortization		10,300
Actual and expected return on plan assets		64,100
Benefits paid		40,100
Plan assets at January 1, 2020		632,500
Projected benefit obligation at January 1, 2020		702,600
Accumulated OCI (PSC) at January 1, 2020		151,200
Interest/discount (settlement) rate		11	%

(a) Prepare a pension worksheet inserting January 1, 2020, balances, showing December 31, 2020. (Enter all amounts as positive.)