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	$	231,000
Service cost		32,000
Interest cost (5% discount rate)		11,550
Gain from changes in actuarial assumptions in 2018		(4,100	)
Benefits paid to retirees		(11,000	)
Balance, Dec. 31	$	259,450

Plan assets:
Balance, Jan.1	$	241,000
Actual return (expected return was $21,600)		20,000
Contributions		26,000
Benefits paid		(11,000	)
Balance, Dec. 31	$	276,000
ABO, Dec. 31	$	235,100

January 1, 2018, balances:
Prior service costAOCI (amortization $5,335/yr.)	5,335
Net gainAOCI (amortization, if any, over 15 years)	53,350
There were no other relevant data.

Required: 1. Calculate the 2018 pension expense. 2. Prepare the 2018 journal entries to record pension expense and funding. 3. Prepare any journal entries to record any 2018 gains or losses.