The drop down menu on the side of each entry has an option of Debit or Credit

The following defined pension data of Splish Corp. apply to the year 2020. $526,000 512,100 13,900 Projected benefit obligation, 1/1/20 (before amendment) Plan assets, 1/1/20 Pension liability On January 1, 2020, Splish Corp., through plan amendment, grants prior service benefits having a present value of Settlement rate Service cost Contributions (funding) Actual (expected) return on plan assets Benefits paid to retirees Prior service cost amortization for 2020 119,000 10 % 52,300 70,500 56,900 36,800 16,000 For 2020, prepare a pension worksheet for Splish Corp. that shows the journal entry for pension expense and the year-end balances in the related pension accounts. (Enter all amounts as positive.) SPLISH CORP. Pension Worksheet-2020 General Journal Entries Annual Pension Expense OCI-Prior Service Cost Pension Asset/ Liability Items Cash Balance, Dec. 31, 2019 $ Prior service cost 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 Memo Record Projected Benefit Obligation Plan Assets $