Pension data for Barry Financial Services Inc. include the following: (5 in thousands $320 2,350 2,050 Discount rate, 7% Expected return on plan assets, Actual return on plan assets, 7% Service cost, 2021 January 1, 2021 Projected benefit obligation Accumulated benefit obligation planets (fair value) Prior wree cost Act (2023 amortization, $30) Net Rain WC (2021 wortization, $) There were no changes in actuais assumption December 31, 2021 Cash contributions to pension fund, December 31, 2021 Benefit payments to retirees, December 31, 2021 330 140 255 Required: 1. Determine pension expense for 2021 2. Prepare the journal entries to record (a) pension expense (1) 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 (.e., 5,500 should be entered as 5.5).) Pension Expense Service cost 3200 Interest cost 164.5 Expected return on plan assets Amortization of prior service cost 300 Amortization of not gain 5145 Posion expense D > Record the pension expense. Note: Enter debits before credits. Transaction General Journal Debit Credit A Record entry Clear entry View general journal Record the retiree benefits. Note: Enter debits before credits. General Journal Debit Transaction D Credit Record entry Clear entry View general journal