The following information is available for Cullumber Corporation's pension plan for the 2020 fiscal year: $257,000 319,000 64.100 Defined benefit obligation, 1/1/20. accounting basis, before plan amendment Fair value of plan assets. 1/1/20 Current service cost Discount rate Actual return on plan assets Contributions (funding) Benefits paid to retirees 1396 119 78,200 42,400 On January 1, 2020, Cullumber Corp. amended its pension plan, resulting in past service costs with a present value of $140.400. Cullumber follows ASPE. Calculate pension expense for 2020. Pension expense $ Prepare journal entries to record the expense and funding for the year. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) (To record pension expense.) (To record contributions to the pension fund.) eTextbook and Media Determine the balance of the net defined benefit liability/asset reported on the December 31, 2020 balance sheet. Net defined benefit .December 31, 2020 $ eTextbook and Media Prepare a 2020 pension worksheet for Cullumber Corporation. Cullumber Corporation Pension Work Sheet-2020 General Journal Entries Cullumber Corporation Pension Work Sheet-2020 General Journal Entries Annual Pension Expense Items Cash $ > $ $ Balance, Jan. 1, 2020 (a) Past service cost (b) Current service cost (C) Net interest/finance cost $ $ Balance, Jan. 1, 2020 (a) Past service cost (b) Current service cost (C) Net interest/finance cost