Selected Information about the pension plan of Roman Co. is as follows: 12/31/20 12/31/21 Accumurted benefit obligation $4,700,000 $4,930,000 Projected benefit obligation 4,950,000 5,200,000 Accumulated OCI (PSC) 1,800,000 1,500,000 Fair value of plan assets 4,750,000 4,950,000 Pension expense 1,000,000 1,900,000 Contribution 985,000 1,550,000 Discount rate (for year) 9% 8% 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.