Blaine Inc. shows the following data relating to its pension plan for 2020: Amortization of unrecognized prior service cost ... 28,000 Expected return on plan assets 32,000 Actual return on plan assets 36,000 Interest on projected benefit obligation ...... 70,000 Service cost 160,000 What amount should Blaine report for pension expense in 2020? O $202,000 O $238,000 O $226,000 O $190,000 The following information relates to Irasly Inc. at December 31, 2020: Fair value of plan assets ........ $11,500 Market related asset value ..... 12,500 Accumulated benefit obligation 16,500 Projected benefit obligation ....... 20,400 Unrecognized prior service cost 240 Prepaid/accrued pension cost. O The Liability for Pension Benefits at December 31, 2020, for Irasly Inc. is O $0 O $7.900 O $5,000 O $8,900