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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 onJan. 1,2020) 5,000 Dr. Plan Asset balance 52,500 Dr. Service cost $32,500 Pension benefits paid 0 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 e. Determine the plans' fund balance for (c) and (d), at December 31,2020. 0 Note: Use a negative sign for a net pension liability, Net pension asset (liability), Dect 3'1, 2020 for Part c $ 0 )6 Net pension asset (liability), Dec. 31, 2020 for Part d $ 0 x