plish Company sponsors a defined benefit pension plan. The following information related to the pension plan is avail 2021 2020 $740,940 742,000 148,400 Cr. 265,000 63,600 $899,940 848,000 ? 254,400 95,400 Plan assets (fair value), December 31 Projected benefit obligation, January 1 Pension asset/liability, January 1 Prior service cost, January 1 Service cost Actual and expected return on plan assets Amortization of prior service cost Contributions (funding) Accumulated benefit obligation, December 31 Enterest/settlement rate 25,440 31,800 10,600 121,900 12,720 127,200 530,000 583,000 9 % 9 % (a) Compute pension expense for 2020 and 2021. ension expense for 2020 $ ension expense for 2021 LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO TEXT