Based on the pension data for Excelsior Enterprises information provided at the end of the year below, determine the service cost component of pension expense for the year ended December 31. Assume there were no changes in actuarial assumptions and estimates. Enter your answer as a number without $ sign or commas Plan assets at fair value, January 1 600,000 PBO on January 1 360,000 PBO on December 31 465,000 Contributions made 150,000 Benefit Payments made 54,000 Settlement rate 10%