Windsor Company sponsors a defined benefit pension plan. The corporation's actuary provides the following information about the plan. January 1, 2020 December 31, 2020 Vested benefit obligation $1,480 $1,930 Accumulated benefit obligation 1,930 2,770 Projected benefit obligation 2,460 3,330 Plan assets (fair value) 1,660 2,620 Settlement rate and expected rate of return 10% Pension asset/liability 800 ? Service cost for the year 2020 390 Contributions (funding in 2020) 700 Benefits paid in 2020 200 (21) Prepare a 2020 pension worksheet. (Enter all amounts as positive.) ICHI POSLIVE General Jourr Annual Pension Expense Items Cash $ $ Balance, Jan. 1, 2020 Service cost Interest cost Actual return Unexpected gain Contributions Benefits Liability increase $ $ Journal entry for 2020