Using the data above, compute pension expense for Ayayai Corp. for the year 2020 by preparing a pension worksheet. (Enter all amounts as positive.)

Ayayai Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2020, the following balances relate to this plan. Plan assets $470,900 Projected benefit obligation 609,900 Pension asset/liability 139,000 Accumulated OCI (PSC) 99,800 Dr. As a result of the operation of the plan during 2020, the following additional data are provided by the actuary. Service cost $93,800 Settlement rate, 10% Actual return on plan assets 54,500 Amortization of prior service cost 19,800 Expected return on plan assets 51,300 Unexpected loss from change in projected benefit obligation, due to change in actuarial predictions 74,300 Contributions 99.100 Benefits paid retirees 85,600 (a) Using the data above, compute pension expense for Ayayai Corp. for the year 2020 by preparing a pension worksheet. (Enter all amounts as positive.) Using the data above, compute pension expense for Ayayai Corp. for the year 2020 by preparing a pension worksheet. (Enter all amounts as positive.) Annual Pension Expense Items Cash Balance, Jan. 1, 2020 Service cost Interest cost Actual return Unexpected gain Amortization of PSC Liability increase Contributions Benefits. Journal entry for 2020 Accumulated OCI, Dec. 31, 2019 Balance, December 31, 2020 $ 77 > > > $ > > >