Assignment on Chapter 18, 19, 20- Due on Dec 2, 2023 #9. Selected Information about the pension plan of Roman Co. is as follows: Accumulated benefit obligation Projected benefit obligation Pension expense Fair value of plan assets Contribution Discount rate (for year) 12/31/20 $4,700,000 12/31/21 $4,930,000 4,950,000 5,200,000 4,750,000 4,950,000 1,000,000 1,900,000 985,000 1,550,000 5% 4% Instructions (a) Determine the pension Asset / liability on December 31, 2021 (b) Determine the Pension Expense for the year ended Dec 31, 2021. Total Pension Expense - 2021 (C) Prepare the entry for 2021 to record the pension expense and contribution. Debit Credit