1) The following information is related to the pension plan of Smeylie, Inc. for 2021. Actual return on plan assets $430,000 Amortization of net gain 90,500 Amortization of prior service cost due to increase in benefits 150,000 Expected return on plan assets 375,000 Interest on projected benefit obligation 565,500 Service cost 1,400,000 Contributions/Funding 1,250,000 Required: A.) Calculate the pension expense for 2021. B.) Prepare the journal entry to record the pension expense and the funding. C.) Calculate the actuarial gain or loss related to return on assets for 2021, and prepare the entry for other comprehensive income for the unrecognized gain or loss. D.) Prepare the entry to record the adjustment to other comprehensive income because of the amortization of prior service costs