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 . Annual Pension Items Expense Cash Balance, Jan. 1, 2020 $ 1 Service cost 39900 Interest cost Actual return Unexpected loss Amortization of PSC Contributions 96900 Benefits 1 Increase in PBO Journal entry for 2020 Accumulated OCl, 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 Galculatz the amertlastion of the lasa (2021) ulfiths comidar acorouch. Amarelzition of the laso $ 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 . Annual Pension Items Expense Cash Balance, Jan. 1, 2020 $ 1 Service cost 39900 Interest cost Actual return Unexpected loss Amortization of PSC Contributions 96900 Benefits 1 Increase in PBO Journal entry for 2020 Accumulated OCl, 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 Galculatz the amertlastion of the lasa (2021) ulfiths comidar acorouch. Amarelzition of the laso $