Coronado Company sponsors a defined benefit pension plan. The following information related to the pension plan is available for 2020 and 2021.

		2020			2021
Plan assets (fair value), December 31		$733,950			$891,450
Projected benefit obligation, January 1		735,000			840,000
Pension asset/liability, January 1		147,000	Cr.		?
Prior service cost, January 1		262,500			252,000
Service cost		63,000			94,500
Actual and expected return on plan assets		25,200			31,500
Amortization of prior service cost		10,500			12,600
Contributions (funding)		120,750			126,000
Accumulated benefit obligation, December 31		525,000			577,500
Interest/settlement rate		10	%		10	%

Compute pension expense for 2020 and 2021.

Pension expense for 2020		$
Pension expense for 2021		$