The Donna Company adopted a defined benefit pension plan on January 1, 2016, and prior service credit was granted to employees. As of January 1, 2016, the prior service cost is $68,250. The unrecognized prior service cost is amortized by the straight-line method over the remaining 15 -year service life of the company's active employees. Funding for the pension plan was $170,745 and $186,933 at December 31,2016 and 2017, respectively. Kequired: Prepare the journal entries to record net periodic pension expense and the funding as of December 31,2016 and 2017. Show computations and round answers to the nearest dollar