Using the information in E20.12 about Erickson plc's defined benefit pension plan, prepare a 2019 pension worksheet with supplementary schedules of computations. Prepare the journal entries at December 31, 2019, to record pension expense and related pension transactions. Also, indicate the pension amounts reported in the statement of financial position.

January 1, 2019 December 31, 2019 Vested benefit obligation 1,500 1,900 Accumulated benefit obligation 1,900 2,730 Defined benefit obligation 2,500 3,300 Plan assets (fair value) 1,700 2,620 Discount (interest) rate 10% Pension asset/liability 800 Service cost for the year 2019 400 Contributions (funding in 2019) 700 Benefits paid in 2019 200