ABC has the following information related to its defined benefit pension plan:

Projected benefit obligation at 12/31/x1 170,000

Settlement rate 9%

Projected benefit obligation at 12/31/x2 195,000

Unamortized prior service cost at 12/31/x1 32,000

Unamortized actuarial gains/losses at 12/31/x1 9,000 net gains

Unamortized experience gains/losses at 12/31/x1 12,000 net gains

Fair value of plan assets at 12/31/x1 187,000

Actual return on plan assets during year x2 15,000

Expected rate of return on plan assets 8%

Prior service cost is being amortized over a remaining service life of 8 years. The average service lives for current employees is 10 years.

The minimum amount of gain/loss required under current GAAP is amortized each year.

Required: Compute year x2 net periodic pension expense (label each component). There is no need to compute any present value amounts to solve this problem.