Sheridan Toothpaste Company initiates a defined benefit pension plan for its 50 employees on January 1, 2020. The insurance company which administers the pension plan provided the following selected information for the years 2020, 2021, and 2022. For Year Ended December 31, 2020 2021 2022 Plan assets (fair value) $50,000 $85,100 $179,310 Accumulated benefit obligation 165,500 289.100 Projected benefit obligation 60,000 200,200 326,700 Net (gain) loss (for purposes of corridor calculation) 78.400 84,019 Employer's funding contribution (made at end of year) 50,000 60.000 104,000 45,000 0 There were no balances as of January 1, 2020, when the plan was initiated. The actual and expected return on plan assets was 10% over the 3-year period, but the settlement rate used to discount the company's pension obligation was 13% in 2020, 11% in 2021, and 8% in 2022. The service cost component of net periodic pension expense amounted to the following: 2020. $60.000; 2021. $85.100 and 2022,5118,300. The average remaining service life per employee is 12 years. No benefits were paid in 2020, $29,900 of benefits were paid in 2021, and $18,300 of benefits were paid in 2022 (all benefits paid at end of year). Prepare the journal entries to record net periodic pension expense, employer's funding contribution and related pension amounts for the years 2020 2021 and 2022. Round answers to decimal places, es 2,525. Credit account titles are automatically Indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts) Date Account Titles and Explanation Debit Credit Dec. 31. 2020 Pension Expense 60000 50000 Parion Asset/Lublity TODO Dec. 31. 2021 Pension Expert 36700 Other Comprehensive income GALI 715400 Cash 6000 Pension Assetability 105100 Dec 31 2022 Pension Expense 13057 Other Comprehensive Income IG/L) LA 101000 Pension Asset Lady 36671