Stanley-Morgan Industries adopted a defined benefit pension plan on April 12, 2021 The provisions of the plan were not made retroactive to prior years. A local bank, engaged as trustee for the plan assets, expects plan assets to earn a 10% rate of return The actual return was also 10% in 2021 and 2022. A consulting firm, engaged as actuary, recommends 4% as the appropriate discount rate. The service cost is $150.000 for 2021 and $280,000 for 2022 Year-end funding is $160,000 for 2021 and $170,000 for 2022. No assumptions or estimates were revised during 2021 We assume the estimated retum was based on the actual return on similar investments at the inception of the plan and that, since the estimate didn't change that also was the actual rate in 2022 Required: Calculate each of the following amounts as of both December 31, 2021, and December 31, 2022 (Enter your answers in thousands Ble, 200,000 should be entered as 200).) December 2021 0 December 31 2023 1 Projected benetton 2. Planet 3 Pension expense 4 Net pensions on pesonaty 5 150.000 5 150.000