Buffalo Company sponsors a defined benefit pension plan. The following information related to the pension plan is available for 2020 and 2021. 2020 2021 Plan assets (fair value), December 31 $761,910 $925,410 Projected benefit obligation, January 1 763,000 872,000 Pension asset/liability, January 1 152,600 Cr. ? Prior service cost, January 1 272,500 261,600 Service cost 65,400 98,100 Actual and expected return on plan assets 26,160 32,700 Amortization of prior service cost 10,900 13,080 Contributions (funding) 125,350 130,800 Accumulated benefit obligation, December 31 545,000 599,500 Interest/settlement rate 9 % 9 % (a) Compute pension expense for 2020 and 2021. Pension expense for 2020 Pension expense for 2021 $