Coronado 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
Projected benefit obligation, January 1 $594,100
Plan assets (fair value and market-related value), January 1 413,600
Pension asset/liability, January 1 180,500 Cr.
Prior service cost, January 1 160,000
Service cost 40,400 $58,900
Settlement rate 10% 10%
Expected rate of return 10% 10%
Actual return on plan assets 36,200 60,500
Amortization of prior service cost 70,100 50,200
Annual contributions 97,600 80,400
Benefits paid retirees 31,100 53,310
Increase in projected benefit obligation due to
changes in actuarial assumptions 87,300 0
Accumulated benefit obligation at December 31 724,200 787,700
Average service life of all employees 20 years
Vested benefit obligation at December 31 465,800

Required:
Prepare a pension worksheet presenting both years 2020 and 2021. (Round answers to 0 decimal places, e. g. 5,125. Enter all amounts as positive.)