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Sage Co. has the following defined benefit pension plan balances on January 1, 2020. The interest (settlement) rate applicable to the plan is 10%. On January 1,2021 , the company amends its pension agreement so that prior service costs of $598,000 are created. Other data related to the pension plan are: Indicate the pension-related amounts reported in the 2021 financial statements..

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Sage Co. has the following defined benefit pension plan balances on January 1, 2020. The interest (settlement) rate applicable to the plan is 10%. On January 1,2021 , the company amends its pension agreement so that prior service costs of $598,000 are created. Other data related to the pension plan are: Indicate the pension-related amounts reported in the 2021 financial statements.

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