Question 8 --/5 View Policies Current Attempt in Progress Cheyenne Company adopts acceptable accounting for its defined benefit pension plan on January 1, 2019, with the following beginning balances: plan assets $197,800; projected benefit obligation $252,000. Other data relating to 3 years' operation of the plan are as follows. Annual service cost Settlement rate and expected rate of return Actual return on plan assets Annual funding (contributions) Benefits paid Prior service cost (plan amended, 1/1/20) Amortization of prior service cost Change in actuarial assumptions establishes a December 31, 2021, projected benefit obligation of: 2019 $15,800 10% 17,700 15,800 13,900 2020 $19,300 10% 21,740 39,700 16,100 161,100 2021 $26,000 10 % 24,100 47,300 21,200 54,200 41,000 522,400 a Prepare a pension worksheet presenting all 3 years' pension balances and activities. (Enter all amounts as positive.) CHEYENNE COMPANY Pension Worksheet-2019,2020, 2021 General Journal Entries OCI-Prior OCI-Gain/ Service Cost Loss Annual Pension Expense Pension Asset/ Liability Balance, Jan. 1.2019 Service cost Interest cost Actual return Unexpected loss Contributions Benefits Journal entry for 2019 Accumulated OCI, Dec 31, 2018 Balance. Dec. 31, 2019 Additional PSC, 1/1/2020 Balance, Jan. 1, 2020 Service cost Interest cost Actual return Amortization of PSC Contributions Benefits Journal entry for 2020 Accumulated OCI, Dec. 31, 2019 Balance, Dec. 31, 2020 Service cost Interest cost Actual return Unexpected loss Amortization of PSC Contributions Benefits Liability gain Journal entry for 2021 Accumulated OCI, Dec. 31, 2020 Balance, Dec. 31, 2021