57 nts 1 Pension data for Barry Financial Services Inc. Include the following: (in thousands) Discount rate, 781 Expected return on plan assets, 10% Actual return on plan assets, 9 Service cost, 2021 January 1, 20211 Projected benefit obligation +Book Accumulated benefit obligation Hint Plan assets (fair value) Print Prior service cost-AOCI (2021 amortization, $25) Net gain-AOCI (2021 amortization, $6) ferences There were no changes in actuarial assumptions. December 31, 20211 $ 310 2,300 2,000 2,400 325 330 Chec Cash contributions to pension fund, December 31, 2021 Benefit payments to retirees, December 31, 2021 Required: 1. Determine pension expense for 2021. 245 270 2. Prepare the journal entries to record (a) pension expense, (b) gains and losses (if any). (c) funding, and (d) retiree benefits for 2021.