Required: 1. Determine pension expense for 2021 . 2. Prepare the journal 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. Determine pension expense for 2021. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in thousands rounded to 1 decimal place (i.e. 5,500 should be entered as 5.5).)