Check my work ($ in thousands) $ 390 Discount rate, 74 Expected return on plan asseta, 9% Actual returilor: plas: asseta, 8% Service cont, 2021 January 1, 2021 Projected benefit obligation Accumulated benefit obligation Plan 8eets fair value> Prior service cost AOCI (2021 anortization, $35) Net gain-AOCI (2021 amortization, $8) There were no changes in autuarial absurpcions. December 31, 2021 Caah contributions to pension fund, December 31, 2021 Benefit payments to retirees, December 31, 2021 2,700 2,400 2,800 365 410 325 350 Required: 1. Determine pension expense for 2021. 2. Prepare the journal entries to record (a) pension expense. (b) gains and losses (if any). (c) funding, and (d) retiree benefits for 2021. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Determine pension expense for 2021. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in thousands rounded to 1 decimal place (i.e., 5,500 should be entered as 5.5).) Pension Expense Pension expense