Boswell Builders, an IFRS reporter, has $520,000 of pension cost for the current year. In making this computation, Boswell informs you that the current year actual return on plan asset in excess of expected returns is a $235,000 net actuarial gain. In addition, past service costs are $89,000 (not included in $520,000 pension cost). Boswell contributed $200,000 into the plan during the current year. Service cost for the year was $97,000. Prepare the journal entry to record the pension cost for the current year. (Abbreviation used: OCI = Other Comprehensive Income. Record debits first, then credits. Exclude explanations from any journal entries.) Account Current Year