Crane Company sponsors a defined benefit pension plan. The following information related to the pension plan is available for 2020 and 2021.

		2020			2021
Plan assets (fair value), December 31		$845,790			$1,027,290
Projected benefit obligation, January 1		847,000			968,000
Pension asset/liability, January 1		169,400	Cr.		?
Prior service cost, January 1		302,500			290,400
Service cost		72,600			108,900
Actual and expected return on plan assets		29,040			36,300
Amortization of prior service cost		12,100			14,520
Contributions (funding)		139,150			145,200
Accumulated benefit obligation, December 31		605,000			665,500
Interest/settlement rate		10	%		10	%

(a)

Compute pension expense for 2020 and 2021.

Pension expense for 2020		$
Pension expense for 2021		$