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 $$197,600,$ the service cost component is $$272,500,$ and interest on the pension liability is $$168,000$ for the year. The City is amortizing a deferred outflow resulting from a change in plan assumptions from a prior year in the amount of $$5,900$ per year.

Prepare journal entries to record annual pension expense for the enterprise fund. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$