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 liabilityasset

$

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.)

Account Titles and Explanation	Debit	Credit