Culver Company adopts acceptable accounting for its defined benefit pension plan on January 1,2019 , with the following beginning balances: plan assets $199,200; projected benefit obligation $248,000. Other data relating to 3 years' operation of the plan are as follows. Prepare a pension worksheet presenting all 3 years' pension balances and activities. (Enter all amounts as positive.) Accumulated OCI, Dec. 31, 2019 Balance, Dec. 31,2020 Service cost Interest cost Actual return Unexpected loss Amortization of PSC Contributions Benefits Liability gain Journal entry for 2021 Accumulated OCI, Dec. 31, 2020 Balance, Dec. 31,2021 eTextbook and Media List of Accounts - Prepare a pension worksheet presenting all 3 years' pension balances and activities. (Enter all amounts as positive.).