Pension data for Barry Financial Services Inc. include the following: (5 in thousands $ 370 Discount rate, 78 Expected return on plan assets, 13 Actual return on plan anneta, 128 Service cost, 2021 January 1, 2021 Projected benefit obligation Accumulated benefit obligation Plan anat (fair value) Prior service cost-AOCI (2021 amortization, $25) Net gain-AOCT (2021 amortization, $8) There were no changes in actuarial as amptions December 31, 2021 Cash contribution to pension fund, December 31, 2021 Benefit payment to retirees, December 11, 2021 2,600 2,300 2,700 355 390 305 330 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 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 202 Complete this question by entering your answers in the tabs below. Required 1 Required 2 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 (... 5,500 should be entered as 5.5).) Pension Expono Pension expense