Pension data for Barry Financial Services Inc. include the following: 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. Determine pension expense for 2021 . (Amounts to be deducted should be indicated with a minus sign. Enter your answers in thousands rounded to 1 decimal place (i.e., 5,500 should be entered as 5.5).) Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Record the gain or loss on assets. Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Record the retiree benefits. Note: Enter debits before credits