On December 31, 2016, Robey Company accumulated the following information for 2016 in regard to its defined benefit pension plan:

Service cost $105,000

Interest cost on projected benefit obligation 12,000

Expected return on plan assets 11,000

Amortization of prior service cost 2,000

On its December 31, 2015, balance sheet, Robey had reported an accrued/prepaid pension cost liability of $14,000.

Required: Compute the amount of Robeys pension expense for 2016. Then prepare all the journal entries related to Robeys pension plan for 2016 if it funds the pension plan in the amount of (a) $108,000, (b) $107,000, and (c) $112,000. Then assuming Robeys beginning 2016 Accumulated Other Comprehensive Income: Prior Service Cost balance was $60,000 what would be its ending balance? Then how much would Robey need to fund its pension plan for 2016 in order to report an accrued/ prepaid pension cost asset of $5,000 at the end of 2016?