Bloom Corporation reported net income of $55,581. The company had 49,180 common shares outstanding at January 1 and sold 16,120 shares on April 30. As part of an annual share repurchase plan, 9,090 shares were retired on July 1 for $10 per share. What is the denominator for EPS? The projected benefit obligation was $243,900 and plan assets were $489,300 at the beginning of the year. Due primarily to favorable stock market performance in recent years, there also was a net loss of $142,100. On average, employees' remaining service life with the company is 16 years. As a result of the net loss what was the increase in pension expense for the year