17-Open-end questions The following pension-related data pertain to Metro Recreation's noncontributory, defined benefit pension plan for 2021: ($ in 000s) Jan. 1 Dec. 31 $4,400 $4,680 3,730- 3,980 4.980 5,425 Projected benefit obligation Accumulated benefit obligation Plan assets (fair value) Interest (discount) rate, 6% Expected return on plan assets, 10% Prior service cost-AOCI (from Dec 31, 2020, amendment) Net loss-AOCI Average remaining service life: 10 years Gain due to changes in actuarial assumptions Contributions to pension fund (end of year) Pension benefits paid (end of year) 870 518 44 370 325 Required: A. Prepare all appropriate journal entries to record pension related items in year 2021. B. Show pension related items in the partial balance sheets as of 12/31/2021 and income statement for the year ends at 12/31/2021