On December 31, 2010, the Robey Company accumulated the following information for 2010 in regard to its defined benefit pension plan:
Service cost ................. $105,000
Interest cost on projected benefit obligation ..... 12,000
Expected return on plan assets ........... 11,000
Amortization of prior service cost ........ 2,000
On its December 31, 2009 balance sheet, the company had reported an accrued/prepaid pension cost liability of $14,000.

Required
1. Compute the amount of Robey Company’s pension expense for 2010.
2. Prepare all the journal entries related to Robey Company’s pension plan for 2010 if it funds the pension plan in the amount of:
(a) $108,000,
(b) $107,000,
(c) $112,000.