Pension data for Barry Financial Services Inc. include the following: (5 in thousands 359 5330 Discount rate, ZX Expected return on plan assets, Actual return on plan assets, 8% Service cost, 2021 January 1, 2021: Projected benefit obligation Accumulated benefit obligation Plan assets (fair value) Pelor service cost-ADCT (2021 amortization, $35) Het gain-AOCI (2021 amortization, 56) 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 2,400 2,100 2,500 335 250 265 290 Required: 1. Determine pension expense for 2021 2. Prepare the joumal entries to record(a) pension expense. (b) gains and losses (if any). (c) funding, and (d) retiree benefits for 2021 Complete this question by entering your answers in the tabs below. RAQUE Required 2 Determine pension expense for 2021. Amounts to be deducted should be indicated with minus sign Enter your ans in th