I need help on this problem. This is the whole problem. I seperated some of the images because they couldn't fit in one image.

Exercise 20-10 Sunland Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2020, the following balances relate to this plan. Plan assets $478,400 Projected benefit obligation 612,700 Pension asset/liability 134,300 Accumulated OCI (PSC) 97,100 Dr. As a result of the operation of the plan during 2020, the following additional data are provided by the actuary. Service cost $86,500 Settlement rate, 10% Actual return on plan assets 56,000 Amortization of prior service cost 20,000 Expected return on plan assets 53,100 Unexpected loss from change in projected benefit obligation, due to change in actuarial predictions 78,200 Contributions 95,600 Benefits paid retirees 81,100 Items Annual Pension Expense Cash Balance, Jan. 1, 2020 Cr. Dr. Service cost Dr. Dr. Interest cost Dr. Dr. Actual return Dr. Unexpected gain Dr. Dr. Amortization of PSC Dr. Dr. Liability increase Cr. Dr. Contributions Benefits Dr. Journal entry for 2020 Dr. Accumulated OCI, Dec. 31, 2019 Balance, December 31, 2020 SUNLAND CORP. Pension Worksheet General Journal Entries OCI-Prior OCI - Gain/ Service Cost Loss Pension Asset/ Liability Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Cr. Memo Record Projected Benefit Obligation Plan Assets Cr. Dr. Cr. Dr. Cr. Dr. Dr. Dr. Dr. Dr. Dr. Dr. Cr. Dr. Dr. Dr. Dr. Cr. Dr. Dr. Dr. Dr. Cr. Dr. Your answer is incorrect. Try again. Prepare the journal entry for pension expense for 2020. (Credit account titles are automatically indented when amount is entere Account Titles and Explanation Debit Credit Click if you would like to Show Work for this question: Open Show Work