Marin 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		$754,920			$916,920
Projected benefit obligation, January 1		756,000			864,000
Pension asset/liability, January 1		151,200	Cr.		?
Prior service cost, January 1		270,000			259,200
Service cost		64,800			97,200
Actual and expected return on plan assets		25,920			32,400
Amortization of prior service cost		10,800			12,960
Contributions (funding)		124,200			129,600
Accumulated benefit obligation, December 31		540,000			594,000
Interest/settlement rate		8	%		8	%

Compute pension expense for 2020 and 2021.

Pension expense for 2020		$
Pension expense for 2021		$

Prepare the journal entries to record the pension expense and the companys funding of the pension plan for both years.