Pension data for Barry Financial Services Inc. include the following:

	($ in 000s)
Discount rate, 7%
Expected return on plan assets, 9%
Actual return on plan assets, 8%
Service cost, 2018	$	330
January 1, 2018:
Projected benefit obligation		2,400
Accumulated benefit obligation		2,100
Plan assets (fair value)		2,500
Prior service costAOCI (2018 amortization, $35)		335
Net gainAOCI (2018 amortization, $6)		350
There were no changes in actuarial assumptions.
December 31, 2018:
Cash contributions to pension fund, December 31, 2018		265
Benefit payments to retirees, December 31, 2018		290

Required: 1. Determine pension expense for 2018. 2. Prepare the journal entries to record pension expense, gains and losses (if any), funding, and retiree benefits for 2018.

service cost	330 correct
interest cost	168 correct
expected return on assets	(225) correct
amortization of prior service cost	?
amortization of net gain	?
pension expense	?

pension expense (journal entries)
plan assets
amortization of net gain-OCI
amortization of prior service cost-OCI
PBO
Loss-OCI
Plan assets
plan assets
cash
PBO
plan assets