Ayayai Company provides the following information about its defined benefit pension plan for the year 2020.

Service cost		$ 91,300
Contribution to the plan		102,900
Prior service cost amortization		9,500
Actual and expected return on plan assets		64,800
Benefits paid		39,400
Plan assets at January 1, 2020		648,700
Projected benefit obligation at January 1, 2020		694,400
Accumulated OCI (PSC) at January 1, 2020		150,900
Interest/discount (settlement) rate		9	%

Compute the pension expense for the year 2020.

Pension expense for 2020

$enter the Pension expense for 2020 in dollars

For Shamrock Corporation, year-end plan assets were $2,022,000. At the beginning of the year, plan assets were $1,762,000. During the year, contributions to the pension fund were $121,000, and benefits paid were $196,000. Compute Shamrocks actual return on plan assets.

Actual return on plan assets

$enter Actual return on plan assets in dollars