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Preparing Pension Journal Entries and Pension Worksheet Mac Company has a noncontributory defined benefit pension plan, with the following data available. Account Balances Jan. 1, 2020 PBO balance, before PSC adjustment $45,000 Cr. Prior service cost (due to plan amendment on Jan. 1, 2020) 5,000 Dr. Plan Asset balance 52,500 Dr. Activity 2020 Service cost $32,500 Pension benefits paid Actual and expected return on plan assets 2,500 Cash funding (contributions) 25,000 Pension benefits paid to retirees 0 Pension Amounts and Entries Pension Entries with a Charge in Funding Fund Balance Pension Worksheet f. Create a worksheet to summarize the pension data at the end of 2020 based upon part (c). Reported Net in Financial Statements Reported on Balance Sheet Reported in Comprehensive Income Accumulated OCI OCI Plan Net Pension Prior Pension Cash Pension Prior Pension Assets PBO Asset/Liability Service Cost Gain/Loss Outflow Expense Service Cost Gain/Loss Balance, January 1, 2020 $ 0 x $ 0 x $ 0 x $ OV $ OV Prior service cost amendment OV O X 0 X O X OV $ OV $ OV $ Ox $ O V Service cost O V 0 X 0 X OV OV OV O X OV OV Interest cost OV 0 X OV O V OV O X OV OV Expected return 0 X OV 0 X OV OV OV O X OV OV Prior service cost amortization OV OV OV 0 X O V OV 0 X 0 X ov Contributions to fund O X OV 0 x OV OV 0 x OV OV ov Balance, December 31, 2020 $ 0 x $ 0 x $ 0 x $ 0 x $ OV $ 0 x $ Ox $ ov Check