Michigan Consulting Company has a defined benefit pension plan. The following pension-related data were available for the current calendar year: There were no other relevant data. Required: 1. Calculate the 2021 pension expense. 2. Prepate the 2021 journal entries to record pension expense and funding. (Show separate entries to record Pension expense and contributions to the plan fund) 3. Prepare any joumal entries to record any 2021 gains or losses. (Prepare separate entries torecord gainsiloss on PBO and Plan Assets for 2021). Refer to textbook for journal entries terminology and format. Complete this question by entering your answers in the tabs below. required: 2. Prepare the 2021 journat entries to record pension expense and funding. (Show separate entries to record Pension expense and Calculate the 2021 pension expense. 3. Prepare any journal entries to record any 2021 gains or losses. (Prepare separate entries to record gains/loss on PBO and Plan contributions to the plan fund) Assets for 2021) Refer to textbook for journal entries terminology and format. Complete this question by entering your answers in the tabs below. Caiculate the 2021 pension expense. (Amounts to be deducted should be indicated with a minus sign.) Prepare the 2021 journal entries to record pension expense and funding. (If no entry is required for a transaction/event, select "No joumal entry required" in the first account field.) Journal entry lworksheet Record the pension expense for the year. - Notel Enter debits before credits. Prepare any journal entries to record any 2021 gainis or losses. (If no entry is required for a transactionfevent, select "No journal entry required" in the first account field.) Journal entry worksheet . Note: Enter debits belore credits