Windsor Company sponsors a defined benefit pension plan for its employees. The following data relate to the operation of the plan for the years 2020 and 2021. 2020 2021 $596,300 412.100 184,200 Cr. 159.600 Projected benefit obligation, January 1 Plan assets (fair value and market-related value), January 1 Pension asset/liability, January 1 Prior service cost, January 1 Service cost Settlement rate Expected rate of return Actual return on plan assets 39.600 $ 58,900 10 % 10 % 10 % 10 % 36.000 60.900 70,200 50,000 Amortization of prior service cost Annual contributions 97,600 81.800 31,600 52.030 86,400 0 Benefits paid retirees Increase in projected benefit obligation due to changes in actuarial assumptions Accumulated benefit obligation at December 31 Average service life of all employees Vested benefit obligation at December 31 720.800 782,400 20 years 461,400 (a) Prepare a pension worksheet presenting both years 2020 and 2021. (Round answers to O decimal places, e.g. 5,125. Enter all amounts as positive.) Annual Pension Expense Items Cash Balance, Jan. 1, 2020 Service cost Interest cost Actual return Unexpected loss Amortization of PSC Contributions Benefits Increase in PBO Journal entry for 2020 $ Accumulated OCI. Dec. 31, 2019 Balance, Dec 31, 2020 Service cost + Interest cost . Actual return . Unexpected gain + Amortization of PSC . Amortization of loss . Contributions . Benefits Journal entry for 2021 $ Accumulated OCI, Dec. 31, 2020 Balance, Dec. 31, 2021 Calculate the amortization of the loss (2021) using the corridor approach. Amortization of the loss $ (b) Prepare the journal entries (from the worksheet) to reflect all pension plan transactions and events at December 31 of each year. (Round answers to 0 decimal places, eg. 5,125. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter 0 for the amounts.) Debit Credit Date Account Titles and Explanation Dec. 31. 2020 Dec. 31. 2021 (c) For 2021, indicate the pension amounts reported in the financial statements. (Round answers to 0 decimal places, e.g. 5.125.) Windsor Company Income Statement (Partial) $ $ Windsor Company Comprehensive Income Statement $ XXX $ $ XXX Windsor Company Partial Balance Sheet $ $