A&A has a noncontributory, defined benefit pension plan. On December 31, 2021, A&A received the following information. Projected Benefit Obligations Balance, January 1 Service Cost Interest Cost Benefits paid Balance, December 31 Plan Assets Balance, January 1 (S in millions) S120 20 12 (9) $143 $80 3 3 Actual Return on plan assets Contributions 202120 Benefits paid Balance, December 31 9 20 (9) S100 The expected long-term rate of return on plan assets was 10%. There was no prior service cost and a negligible loss-AOCI on January 1, 2021. You are required to 1. Determine A&A's pension expense for 2021 2. Prepare journal entries to record pension expenses, funding, and payment for 2021