HiattToothpasteCompanyinitiatesadefinedbenefitpensionplanfor its 50employeesonJanuary1,2014. The insurancecompanywhich administers thepensionplanprovided the following selected information for the years2014, 2015, and 2016.

For Year Ended December 31,
2014	2015	2016
Planassets (fair value)	$50,800	$77,140	$165,854
Accumulatedbenefitobligation	47,100	165,300	298,400
Projectedbenefitobligation	58,860	183,875	343,600
Net (gain) loss (for purposes of corridor calculation)	0	79,000	88,900
Employers funding contribution (made at end of year)	50,800	58,860	106,000

There were no balances as ofJanuary1,2014, when theplanwas initiated. The actual and expected return onplanassets was 10% over the 3-year period, but the settlement rate used to discount thecompanyspensionobligation was 13% in2014, 11% in 2015, and 8% in 2016. The service cost component of net periodicpensionexpense amounted to the following:2014, $58,860; 2015, $77,140; and 2016, $120,900. The average remaining service life per employee is 12 years. No benefits were paid in2014, $37,600 of benefits were paid in 2015, and $25,000 of benefits were paid in 2016 (all benefits paid at end of year).

Calculate the amount of net periodicpensionexpense that thecompanywould recognize in2014, 2015, and 2016.(Round answers to 0 decimal places, e.g. 2,525.)

Pensionexpense for2014	$
Pensionexpense for 2015	$
Pensionexpense for 2016	$

Prepare the journal entries to record net periodicpensionexpense, employers funding contribution, and relatedpensionamounts for the years2014, 2015, and 2016.(Round answers to 0 decimal places, e.g. 2,525. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
Dec. 31,2014
Dec. 31, 2015
Dec. 31, 2016