Selected information about the pension plan of Cullumber Co. is as follows: 12/31/20 12/31/21 Accumulated benefit obligation $4,620,000 $4,850,000 Projected benefit obligation 4,870,000 5,070,000 Accumulated OCI (PSC) 1,672,000 1,420,000 Fair value of plan assets 4,710,000 4,870,000 Pension expense 920,000 1,620,000 Contribution 905,000 1,310,000 Discount rate (for year) 9% 8% What is the corridor for 2021? Corridor for 2021 $ Calculate the pension asset/liability at December 31, 2021. Pension Prepare the entry for 2021 to record the pension expense and contribution. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)