Pension data for Barty Financial Services Inc. include the following: (s in thousands) Discount rate 7 Expected return on plan assets, 9% Actuel return on plan assets, 8 Service cost, 2021 January 1, 2021 Projected benefit obligation Accumulated benefit obligation Plan assets (fair value) Prior service cost-AOCT (2021 amortization, $35) Net gain AOCI (2021 amortization, $8) There were no changes in actuarial assumptions. Deceber 31, 2021 Cash contributions to pension fund, December 31, 2021 Benefit payments to retirees, December 31, 2021 Required: 1. Determine pension expense for 2021 2. Prepare the journal entries to record (a) pension expense. (b) gains and losses fanyl. (c) funding, and (d) retiree benefits for 2021 Complete this question by entering your answers in the tabs below Required 1 Required 2 Determin pension expse for 2021. Amounts to be deducted should be indicated with a mas thousands rounded to 1 decimal place (le, 5,500 should be entered as 5.5) t er our answers in Service cost Expected return on plan assets Amortization of prior service cost Amortization of net gain Pension expense S 6060 Required 2