Pension data for Barry Financial Services Inc. include the following:

Required: 1. Determine pension expense for 2021. 2. Prepare the journal entries to record (a) pension expense, (b) gains and losses (if any), (c) funding, and (d) retiree benefits for 2021. Determine pension expense for 2021 . (Amounts to be deducted should be indicated with a minus sign. Enter your answers in thousands rounded to 1 decimal place (i.e., 5,500 should be entered as 5.5).) Prepare the journal entries to record (a) pension expense, (b) gains and losses (if any), (c) funding, and (d) retiree benefits for 2021 . (If ono entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in thousands ounded to 1 decimal place (i.e., 5,500 should be entered as 5.5).) Journal entry worksheet Note: Enter debits before credits