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

	($ in 000s)
Discount rate, 7%
Expected return on plan assets, 8%
Actual return on plan assets, 7%
Service cost, 2018	$	320
January 1, 2018:
Projected benefit obligation		2,350
Accumulated benefit obligation		2,050
Plan assets (fair value)		2,450
Prior service costAOCI (2018 amortization, $30)		330
Net gainAOCI (2018 amortization, $6)		340
There were no changes in actuarial assumptions.
December 31, 2018:
Cash contributions to pension fund, December 31, 2018		255
Benefit payments to retirees, December 31, 2018		280

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.

*Record the pension expense.

*Record the gain or loss on assets.

*Record the funding.

*Record the retiree benefits.