Pension data for Barry Financial Services Inc. include the following: ($ in 000s) Discount rate, 7% Expected return on plan assets, 10% Actual return on plan assets, 9% Service cost, 2018 January 1, 2018: Projected benefit obligation Accumulated benefit obligation Plan assets (fair value) Prior service cost-A0CI (2018 amortization, $40) Net gain-A0CI (2018 amortization, $8) There were no changes in actuarial assumptions. December 31, 2018: Cash contributions to pension fund, December 31, 2018 Benefit payments to retirees, December 31, 2018 $ 400 2,750 2,450 2,850 370 420 335 360 Required: 1. Determine pension expense for 2018 2. Prepare the journal entries to record pension expense, gains and losses (if any), funding, and retiree benefits for 2018