b only please

The following information is related to Moby's pension plan for 2020: $3,360,000 Projected benefit obligation (1/1/20) Fair value of plan assets (1/1/20) $3,000,000 $270,000 Actual return on plan assets Amortization of unexpected net loss Amortization of prior service cost $97,000 $180,000 Expected return on plan assets $240,000 Interest cost $201,000 Service cost $960,000 Contributions to plan $180,000 Benefits paid $54,000 a. What is 2020 pension expense? Show your work. b. Prepare the 2020 summary journal entry (or entries) to record all pension effects for 2020