Amherst City provides a defined benefit pension plan for employees of the city electric utility, an enterprise fund. Assume that the projected level of earnings on plan investments is $202,000, the service cost component is $260,000, and interest on the pension liability is $166,000 for the year. Actual returns on plan assets for the year were $183,000, and the City is amortizing a deferred outflow resulting from a change in plan assumptions from a prior year in the amount of $8,200 per year. Prepare journal entries to record annual pension expense for the enterprise fund.