Pension data for Barry Financial Services Inc. include the following: (s in thousands) $ 430 Discount rate, 7% Expected return on plan assets, 13% Actual return on plan assets, 12% Service cost, 2021 January 1, 2021 Projected benefit obligation Accumulated benefit obligation Plan assets (fair value) Prior service cost-AOCI (2021 amortization, $25) Net gain-AOCI (2021 amortization, $10) There were no changes in actuarial assumptions. December 31, 2021 Cash contributions to pension fund, December 31, 2021 Benefit payments to retirees, December 31, 2021 2,900 2.600 3. eae Required: 1. Determine pension expense for 2021. 2. Prepare the journal entries to record (a) pension expense. (b) gains and losses (if any). (c) funding, and (d) retiree benefits for 2021