Please explain how do you got this answer. Thanksss

Teal Inc. sponsors a defined benefit pension plan for its employees. On January 1, 2020, the following balances relate to this plan. Plan assets $1,584,000 Projected benefit obligation 1,863,000 Pension liability 279,000 Prior service cost 239,000 As a result of the operation of the plan during 2020, the following additional data are provided by the actuary. Service cost for 2020 $132,000 Settlement rate, 6% Actual return on plan assets in 2020 108,000 Amortization of prior service cost 25,000 Expected return on plan assets 159,000 Unexpected gain from change in projected benefit obligation, due to change in actuarial predictions 211,000 Contributions in 2020 140,000 Benefits paid retirees in 2020 181,000 Annual Pension Items Expense Cash Balance, Jan. 1, 2020 $ $ Contributions