Buffalo Company provides the following information about its defined benefit pension plan for the year 2020.

Service cost $90,900
Contribution to the plan 103,000
Prior service cost amortization 9,300
Actual and expected return on plan assets 63,200
Benefits paid 39,800
Plan assets at January 1, 2020 648,600
Projected benefit obligation at January 1, 2020 706,600
Accumulated OCI (PSC) at January 1, 2020 148,800
Interest/discount (settlement) rate 10 %

Requirements:
(a) Using Excel prepare a pension worksheet inserting January 1, 2020, balances, and then showing December 31, 2020. Prepare the worksheet in good form.
(b) Prepare the journal entry to record pension expense.