Zio Ltd. established a defined contribution pension plan at the beginning of 2019. The company will contribute 2% of each employees salary annually. Total salaries in 2019 were expected to be $7.6 million. Accordingly, Zio paid $152,000 into the fund. After the year-end, it was determined that actual salaries were $6.3 million. Interest rates are in the range of 6%. (Use appropriate factor(s) from the tables.)

Required:

1. Assume instead that Zio has agreed to pay $206,000 into the fund at the end of 2019. During 2019, an employee left the company, forfeiting $33,000 of unvested pension benefits earmarked in the pension fund. Calculate the payment to the fund and the pension expense. (Enter answers in whole dollar, not in million.)

2. Assume instead that Zio agreed to pay $190,000 to the pension trustee in 2019 but, because of cash flow issues, paid only $120,000. Zio agrees to pay the shortfall at the end of 2011. In 2010, the company makes a scheduled $190,000 payment to the pension fund for normal 2010 pension entitlements. The same annual scheduled payment is made in 2011, plus the $70,000 arrears from 2019. How much is pension expense and cash paid in each of 2019, 2010, and 2011? (Round time value factor to 5 decimal places. Round your answers to the nearest whole dollar amount. Enter answers in whole dollar, not in million.)