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 $$190,000,$ the service cost component is $$260,000,$ and interest on the pension liability is $$170,000$ for the year. The City is amortizing a deferred outflow resulting from a change in plan assumptions from a prior year in the amount of $$7,000$ per year.

Prepare journal entries to record annual pension expense for the enterprise fund.