Carolina Consulting Company has a defined benefit pension plan. The following pension-related data were available for the current calendar year:

PBO:
Balance, Jan. 1	$	241,000
Service cost		42,000
Interest cost (5% discount rate)		12,050
Gain from changes in actuarial assumptions in 2021		(5,100	)
Benefits paid to retirees		(21,000	)
Balance, Dec. 31	$	268,950
Plan assets:
Balance, Jan.1	$	251,000
Actual return (expected return was $22,600)		20,000
Contributions		36,000
Benefits paid		(21,000	)
Balance, Dec. 31	$	286,000
ABO, Dec. 31	$	246,100
January 1, 2021, balances:
Prior service costAOCI (amortization $4,085/yr.)		4,085
Net gainAOCI (amortization, if any, over 15 years)		40,850

There were no other relevant data. Required: 1. Calculate the 2021 pension expense. 2. Prepare the 2021 journal entries to record pension expense and funding. 3. Prepare any journal entries to record any 2021 gains or losses.