2. Record the journal entries for

(a) pension expense

(b) gains and losses

(c) if any, funding

(d) retiree benefit

Pension data for Barry Financial Services Inc. include the following: ($ in thousands) $ 310 Discount rate, 78 Expected return on plan assets, 10% Actual return on plan assets, 94 Service cost, 2021 January 1, 2021 Projected benefit obligation Accumulated benefit obligation Plan assets (fair value) Prior service cost-AOCI (2021 amortization, $25) Net gain-AOCI (2021 amortization, $6) There were no changes in actuarial assumptions. December 31, 2021: Cash contributions to pension fund, December 31, 2021 Benefit payments to retirees, December 31, 2021 2,300 2,000 2,400 325 330 245 270 Required 1 Required 2 Determine pension expense for 2021. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in thousands (i.e. 200,000 should be entered as 200).) Pension Expense Amortization of prior service cost Amortization of net gain Expected return on plan assets Interest cost Service cost Pension expense $ 0 Required Required 2