Gordon Company sponsors a defined benefit pension plan. The following information related to the pension plan is available for 2012 and 2013. 2012 2013 Plan assets (fair value), December 31 $810,141 $983,991 Projected benefit obligation, January 1 811,300 927,200 Pension asset/liability, January 1 162,260 Cr. ? Prior service cost, January 1 289,750 278,160 Service cost 69,540 104,310 Actual and expected return on plan assets 27,816 34,770 Amortization of prior service cost 11,590 13,908 Contributions (funding) 133,285 139,080 Accumulated benefit obligation, December 31 579,500 637,450 Interest/settlement rate 9 % 9 % (a) Compute pension expense for 2012 and 2013. Pension expense for 2012 $ Pension expense for 2013 $ Gordon Company sponsors a defined benefit pension plan. The following information related to the pension plan is available for 2012 and 2013. 2012 2013 Plan assets (fair value), December 31 $810,141 $983,991 Projected benefit obligation, January 1 811,300 927,200 Pension asset/liability, January 1 162,260 Cr. ? Prior service cost, January 1 289,750 278,160 Service cost 69,540 104,310 Actual and expected return on plan assets 27,816 34,770 Amortization of prior service cost 11,590 13,908 Contributions (funding) 133,285 139,080 Accumulated benefit obligation, December 31 579,500 637,450 Interest/settlement rate 9 % 9 % (a) Compute pension expense for 2012 and 2013. Pension expense for 2012 $ Pension expense for 2013 $