Carolina Consulting Company has a defined benefit pension plan. The following pension-related data were available for the current calendar year: $240,000 41,000 12,000 (5,000) (20,000 $268,000 PBO: Balance, Jan. 1 Service cost Interest cost (5% discount rate) Gain from changes in actuarial assumptions in 2021 Benefits paid to retirees Balance, Dec. 31 Plan assets: Balance, Jan. 1 Actual return (expected return was $22,500) Contributions Benefits paid Balance, Dec. 31 ABO, Dec. 31 January 1, 2021, balances: Prior service cost-AOCI (amortization $4,000/yr.) Net gain-AOCI (amortization, if any, over 15 years) $250,000 20,000 35,000 (20,000) $285,000 $245,000 4,000 40,000 There were no other relevant data. Required: 1.) Calculate the 2021 pension expense. Show calculations. 2.) Prepare the 2021 journal entries to record pension expense and funding. 3.) Prepare any journal entries to record any 2021 gains or losses. 4) What is the ending balance in Net Gain - AOCI as of 12/31/21? Show a T-account or rollforward with the activity and ending balance