A company has a defined benefit pension plan. At the end of the reporting year, the following data were available: beginning PBO, $84,000; service cost, $17,500; interest cost, $6,300; benefits paid for the year, $12,000; ending PBO, $95,800; and the expected return on plan assets, $11,500. There were no other pension-related costs. The journal entry to record the annual pension costs will include a debit to pension expense for: