The pension fund paid out benefits in each year. There were no actuarial gains or losses incurred on the DBO in the two-year period. (a) Calculate defined benefit expense for 2023 and 2024. Defined benefit expense, 2023 Defined benefit expense, 2024 Prepare all journal entries to record the defined benefit expense and the company's pension plan funding for both years. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.).