Wildhorse Corporation provides the following information about its defined benefit pension plan for the year 2020: Current service cost Contribution to the plan Past service cost, effective December 31, 2020 Actual return on plan assets Benefits paid Net defined benefit liability at January 1, 2020 Plan assets at January 1, 2020 Defined benefit obligation at January 1, 2020 Interest/discount rate on the DBO and plan assets $225,750 263,050 25,500 159,450 101,400 415,500 1,594,500 2,010,000 10% Wildhorse follows IRFS. Prepare a pension work sheet. Wildho Pension V General Journal Entries Annual Pension Expense Cash Balance, 01/01/2020 $ Service cost Past service cost Net interest/finance cost Contributions Benefits paid Expense entry Contribution entry $ Balance, 12/31/2020 Prepare a pension work sheet. Wildhorse Corporation Pension Work Sheet-2020 Memo Record Net Def. Benefit Liab/Asset Defined Benefit Obligation PI As $ $ ta + + $ $ $ oration et-2020 Memo Record Net Def. Benefit Liab/Asset Defined Benefit Obligation Plan Assets . $ ta + + + + $ $