Exercise 17-11 Components of pension expense; journal entries (LO17-6, 17-7] Pension data for Barry Financial Services Inc. include the following: ($ in 000s) $ 510 Discount rate, 6% Expected return on plan assets, 9% Actual return on plan assets, 8% Service cost, 2018 January 1, 2018: Projected benefit obligation Accumulated benefit obligation Plan assets (fair value) Prior service cost-AOCI (2018 amortization, $35) Net gain-AOCI (2018 amortization, $14) There were no changes in actuarial assumptions. December 31, 2018: Cash contributions to pension fund, December 31, 2018 Benefit payments to retirees, December 31, 2018 3,300 3,000 3,400 425 530 445 470 Required: 1. Determine pension expense for 2018. 2. Prepare the journal entries to record pension expense, gains and losses (if any), funding, and retiree benefits for 2018