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

	($ in thousands)
Discount rate, 7%
Expected return on plan assets, 12%
Actual return on plan assets, 11%
Service cost, 2021	$	420
January 1, 2021:
Projected benefit obligation		2,850
Accumulated benefit obligation		2,550
Plan assets (fair value)		2,950
Prior service costAOCI (2021 amortization, $50)		380
Net gainAOCI (2021 amortization, $10)		440
There were no changes in actuarial assumptions.
December 31, 2021:
Cash contributions to pension fund, December 31, 2021		355
Benefit payments to retirees, December 31, 2021		380

Required: 1. Determine pension expense for 2021.