The following schedule provides two years of information for Rhino Inc. related to its defined benefit plan.

In 2021 , Rhino Inc. made a contribution to pension plan assets. Payout to retirees in 2021 totaled \(\$ 40,000\). The discount rate is \(8 \%\). Expected return on plan assets is \(9 \%\). Assume no amortization of prior service cost or pension gain/loss in 2021 and no new actuarial changes to the PBO in 2021.

Required 

Based on the information provided for Rhino Inc., measure the following amounts:

a. Funded balance as of December 31, 2020.

b. Funded balance as of December 31, 2021.

c. Actual return on plan assets.

d. Employer contributions.

e. Service cost.

f. Total pension expense.

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Projected Benefit Obligation.. Plan Assets. Accumulated OCI-Prior Service Cost. Accumulated OCI-Pension Gain/Loss... Dec. 31, 2020 $120,000 Cr. 95,000 Dr. Dec. 31, 2021 $194,000 Cr. 116,000 Dr. 0 Dr. 1,000 Cr. 18,000 Dr. 3,450 Cr.