Using the information in E20.2, prepare a pension worksheet inserting January 1, 2019, balances, showing December 31, 2019, balances, and the journal entry recording pension expense.
Service cost...........................................................€ 90,000
Contribution to the plan.............................................105,000
Benefits paid............................................................40,000
Plan assets at January 1, 2019.......................................640,000
Defined benefit obligation at January 1, 2019...................700,000
Discount (interest) rate..................................................10%