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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 Pension Amounts and Entries Pension Entries with a Charge in Funding Fund Balance Pension Worksheet d. Provide the same entries in (c) assuming cash funding from the employer of $35,500 and no other charges. . Note: List multiple debits or credits (when applicable) in alphabetical order. Date Account Name Dr. Cr. Jan. 1, 2020 OCI-Prior Service Costs O X O V Projected Benefit Obligation OV O X To record deferral of prior service costs Dec. 31, 2020 Pension Expense O X OV Plan Assets O X OCI-Prior Service Costs OV O X Projected Benefit Obligation OV O X To record pension expense Dec. 31, 2020 Plan Assets V O X OV Cash OV O X To record plan funding Check