Bridgeport Company provides the following information about its defined benefit pension plan for the year 2020.

Service cost		$ 89,400
Contribution to the plan		104,800
Prior service cost amortization		9,700
Actual and expected return on plan assets		64,400
Benefits paid		40,800
Plan assets at January 1, 2020		627,300
Projected benefit obligation at January 1, 2020		697,700
Accumulated OCI (PSC) at January 1, 2020		149,700
Interest/discount (settlement) rate		10	%

Compute the pension expense for the year 2020.