Selected Information about the pension plan of Roman Co. is as follows: 12/31/20 12/31/21 Accumulated benefit obligation $4,700,000 $4.930,000 4,950,000 5,200,000 Projected benefit obligation 1,800,000 1,500,000 Accumulated OCI (PSC) 4,750,000 4,950,000 Fair value of plan assets 1,000,000 1,900,000 Pension expense 985,000 1,550,000 Contribution 9% 8% Discount rate (for year) Instructions (a) What is the corridor for 2021? (b) Calculate the pension asset / liability at December 31, 2021. (c) Prepare the entry for 2021 to record the pension expense and contribution