Michigan Consulting Company has a defined benefit pension plan. The following pension-related data were avallable for the current calendar year. 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. (Show separate entries to record Pension expense and contributions to the plan fund) 3. Prepare any journal entries to record any 2021 gains or losses. (Prepare separate entries to record gains/loss 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. Calculate the 2021 pension expense. (Amounts to be deducted should be indicated with a minus slgn.)