both one and 2 are record pension expense what's the difference?

The Kollar Company has a defined benefit pension plan. Pension information concerning the fiscal years 2021 and 2022 are presented below ($ in millions): Information Provided by Pension Plan Actuary: a. Projected benefit obligation as of December 31, 2020 = $2,450. b. Prior service cost from plan amendment on January 2, 2021 = $750 (straight-line amortization for 10-year average remaining service period). c. Service cost for 2021 = $590. d. Service cost for 2022 = $640. e Discount rate used by actuary on projected benefit obligation for 2021 and 2022 = 10%. f. Payments to retirees in 2021 = $450. g. Payments to retirees in 2022 = $520. h. No changes in actuarial assumptions or estimates. i. Net gain-AOCI on January 1, 2021 = $265. j. Net gains and losses are amortized for 10 years in 2021 and 2022 Information Provided by Pension Fund Trustee: a. Plan asset balance at fair value on January 1, 2021 = $1,800. b. 2021 contributions = $610 C. 2022 contributions = $660. d. Expected long-term rate of return on plan assets = 12%. e. 2021 actual return on plan assets = $160. f. 2022 actual return on plan assets = $210. et Record pension expense. Note: Enter debits before credits. Year General Journal Debit Credit 2021 Journal entry worksheet