Presented below is information related to Crane Department Stores, Inc. pension plan for 2021. Accumulated benefit obligation (at year-end) Service cost Funding contribution for 2021 Settlement rate used in actuarial computation Expected return on plan assets Amortization of PSC (due to benefit increase) Amortization of net gains Projected benefit obligation (at beginning of period) Fair value of plan assets (at beginning of period) $510,000 450,000 390,000 10% 9% 91,000 39,000 380,000 270,000 Compute the amount of pension expense to be reported for 2021. Pension expense $ Prepare the journal entry to record pension expense and the employer's contribution for 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit