See the table below for relevant details to Brockman Inc.'s defined benefit pension plan: PBO: Balance, Jan. 1 Service cost Interest cost (5% discount rate) Gain from changes in actuarial assumptions in 2021 Benefits paid to retirees Balance, Dec. 31 Plan assets: Balance, Jan.1 $233,000 34,000 11,650 (4,300) (13,000) $261,350 $243,000 20,000 Actual return (expected return was $21,800) Contributions Benefits paid Balance, Dec. 31 ABO, Dec. 31 January 1, 2021, balances: Prior service cost-AOCI (amortization $5,205/yr.) Net gain-AOCI (amortization, if any, over 15 years) 28,000 (13,000) $278,000 $237,300 5,205 52,050 Required: 1. Determine pension expense for 2021. 2. Prepare the 2021 journal entries to record pension expense and funding. 3. Prepare any journal entries to record any 2021 gains or losses. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Calculate the 2021 pension expense. (Amounts to be deducted should be indicated with a minus sign.)