21-Carolina Consulting Company has a defined benefit pension plan. The following pension-related data were available for the current calendar year:

PBO:
Balance, Jan. 1	$	237,000
Service cost		38,000
Interest cost (5% discount rate)		11,850
Gain from changes in actuarial assumptions in 2021		(4,700	)
Benefits paid to retirees		(17,000	)
Balance, Dec. 31	$	265,150
Plan assets:
Balance, Jan.1	$	247,000
Actual return (expected return was $22,200)		20,000
Contributions		32,000
Benefits paid		(17,000	)
Balance, Dec. 31	$	282,000
ABO, Dec. 31	$	241,700
January 1, 2021, balances:
Prior service costAOCI (amortization $4,945/yr.)		4,945
Net gainAOCI (amortization, if any, over 15 years)		49,450

There were no other relevant data.

Required:

1. Calculate the 2021 pension expense.

2. Prepare the 2021 journal entries to record pension expense and funding.

3. Prepare any journal entries to record any 2021 gains or losses.

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