Shamrock Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2021, the following balances related to this plan Plan assets (market-related value) $267.700 Projected benefit obligation 340,600 Pension asset/liability 72,900 Cr. Prior service cost 90,300 OCI-Loss 39,700 As a result of the operation of the plan during 2021, the actuary provided the following additional data for 2021. Service cost $45,900 Actual return on plan assets 26,400 Amortization of prior service cost 12,200 Contributions 64.000 Benefits paid retirees 40,900 Settlement rate 7 % Expected return on plan assets 8 % Average remaining service life of active employees 10 years (a) Compute pension expense for Shamrock Corp. for the year 2021 by preparing a pension worksheet that shows the journal entry for pension expense. (Enter all amounts as positive.) Annual Pension Expense Cash $ $ Balance, Jan. 1, 2021 Service cost Interest cost Actual return Unexpected gain Amortization of PSC Amortization of loss Contributions Benefits Journal entry for 2021 Accumulated OCI, Dec. 31, 2020 Balance, Dec. 31, 2021 $ $