Blues Company implemented a defined benefit pension plan for its employees. The following data are provided for 2021 and 2020. 2021 2020 Projected Benefit Obligation, December 31 $112,500 $105,000 Plan Assets, December 31 Actual return on plan assets Benefits paid to employees 101,250 90,000 5,400 1,800 Determine the employer's contribution in 2021. Employer contributions S