$($$ in thousands$)$Discount rate, $7\%$ Expected return on plan assets, $10\%$ Actual return on plan assets, $9\%$ Service cost, $2021$ $ $400$ January $1,2021$: Projected benefit obligation $2,750$ Accumulated benefit obligation $2,450$ Plan assets $($fair value$)2,850$ Prior service costAOCI $(2021$ amortization, $$40)370$ Net gainAOCI $(2021$ amortization, $$8)420$ There were no changes in actuarial assumptions. December $31,2021$: Cash contributions to pension fund, December $31,2021335$ Benefit payments to retirees, December $31,2021360$ Required:$1.$ Determine pension expense for $2021\mathrm{.}2.$ Prepare the journal entries to record $($a$)$ pension expense, $($b$)$ gains and losses $($if any$),($c$)$ funding, and $($d$)$ retiree benefits for $2021.$