Windsor Company sponsors a defined benefit pension plan. The following information related to the pension plan is available for 2020 and 2021. 2020 2021 Plan assets (fair value), December 31 $866,760 $1,052,760 Projected benefit obligation, January 1 868,000 992,000 Pension asset/liability, January 1 173,600 Cr. ? Prior service cost, January 1 310,000 297,600 Service cost 74,400 111,600 Actual and expected return on plan assets 29,760 37,200 Amortization of prior service cost 12,400 14,880 Contributions (funding) 142,600 148,800 Accumulated benefit obligation, December 31 620,000 682,000 Interest/settlement rate 9 % 9 % Compute pension expense for 2020 and 2021. Pension expense for 2020 $ Pension expense for 2021 $ Prepare the journal entries to record the pension expense and the companys funding of the pension plan for both years. (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 0 for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31, 2020 Dec. 31, 2021