Bissell Company received the following reports of its defined benet pension plan for the current Calendar year Balance, January 1 Service cost Interest cost Benefits paid Balance, December 31 pianto $430,000 Balance, January 1 194,000 Actual return 34,000 Annual contribution (89.000) Benefits paid $569.000Balance, December 33 $252,000 36,000 113,000 (29.000 $312.000 The long term expected rate of return on plan assets is 10% Assuming no other data are relevant what is the pension expense for the year Multiple Choice 228,000 O $192.000 O $202,800 $272.000