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2.(10 points) Templeton Corporation initiated a defined benefit pension plan on January 1, 2020. The plan does not provide any retroactive benefits for existing employees. The pension funding payment is made to the trustee on December 31 of each year. The following information is available for 2020 and 2021: + 2020 2021 Service cost $210,000 $231,000 Funding payment (contribution) 238,000 259,000 Interest on projected benefit obligation 21,000 Actual (and expected) return on plan assets 25,200 Required a. Prepare the journal entries to record pension expense and the funding of plan assets for 2021, b. Assuming that the company uses the indirect method in accounting for operating cash flows, what adjustment (if any) to net income would the company make in the operating activities section of the statement of cash flows