Concord Toothpaste Company initiates a defined benefit pension plan for its 50 employees on January 1, 2017. The insurance company which administers the pension plan provided the following selected information for the years 2020, 2021, and 2022. Plan assets (fair value) Accumulated benefit obligation Projected benefit obligation Net (gain) loss (for purposes of corridor calculation) Employer's funding contribution (made at end of year) For Year Ended December 31, 2020 2021 2022 $50,000 $85,200 $179,920 45,100 164,700 289,500 60,000 200,000 320,900 0 78,000 87,367 50,000 60,000 104,600 There were no balances as of January 1, 2020, when the plan was initiated. The actual and expected return on plan assets was 10% over the 3-year period, but the settlement rate used to discount the company's pension obligation was 13% in 2020, 11% in 2021, and 8% in 2022. The service cost component of net periodic pension expense amounted to the following: 2020, $60,000; 2021, $85,200; and 2022, $109,100. The average remaining service life per employee is 12 years. No benefits were paid in 2020, $29,800 of benefits were paid in 2021, and $18,400 of benefits were paid in 2022 (all benefits paid at end of year). (a) Calculate the amount of net periodic pension expense that the company would recognize in 2020, 2021, and 2022. (Round answers to 0 decimal places, e.g. 2,525.) Pension expense for 2020 $ Pension expense for 2021 $ Pension expense for 2022 $