On December 31, 2019, Robey Company accumulated the following information for 2019 in regard to its defined benefit pension plan:

Service cost	$102,220
Interest cost on projected benefit obligation	12,240
Expected return on plan assets	11,120
Amortization of prior service cost	1,920

On its December 31, 2018, balance sheet, Robey had reported an accrued/prepaid pension cost liability of $13,940.

Required:

1.	Compute the amount of Robeys pension expense for 2019.
2.	Prepare all the journal entries related to Robeys pension plan for 2019 if it funds the pension plan in the amount of (a) $105,260, (b) $104,220, and (c) $109,600.
3.	Next Level Assuming Robeys beginning 2019 Accumulated Other Comprehensive Income: Prior Service Cost balance was $63,770 what would be its ending balance?
4.	Next Level How much would Robey need to fund its pension plan for 2019 in order to report an accrued/ prepaid pension cost asset of $5,100 at the end of 2019?