Pension data for Barry Financial Services Incorporated include the following: ($ in thousands) Discount rate, 7% Expected return on plan assets, 9% Actual return on plan assets, 8% Service cost, 2024 $ 330 January 1, 2024: Projected benefit obligation 2,400 Accumulated benefit obligation 2,100 Plan assets (fair value) 2,500 Prior service cost AOCI (2024 amortization, $35) 335 Net gain AOCI (2024 amortization, $6) 350 There were no changes in actuarial assumptions. December 31, 2024: Cash contributions to pension fund, December 31, 2024 265 Benefit payments to retirees, December 31, 2024 290 Required: Determine pension expense for 2024. Prepare the journal entries to record (a) pension expense, (b) gains and losses (if any), (c) funding, and (d) retiree benefits for 2024.