Goldman Company has a defined benefit pension plan. The following pension-related data were available for the current calendar year $230,000 31,000 11,500 (4,690) (10,890) 5258,500 PBO: Balance, Jan. 1 Service cost Interest cost (5% discount rate) Gain fron changes in actuarial assumptions in 2021 Benefits paid to retirees Balance, Dec. 31 Plan assets: Balance, Jan. 1 Actual return (expected return was $21,500) Contributions Benefits paid Balance, Dec. 31 ABO, Dec. 31 January 1, 2021, balances: Prior service cost-ADCI (amortization $5,400/yr.) het AOC (amortization 1 any, over 15 years) $240,000 20,000 25,000 (10.000 $275,000 $234,690 5,400 54,00 There were no other relevant data Required: 1. Calculate the 2021 pension expense. 2. Prepare the 2021 journal entries to record pension expense and funding 3. Prepare any joumal entries to record any 2021 gains or losses