Bridgeport Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2020, the following balances relate to this plan.

Plan assets		$469,800
Projected benefit obligation		607,000
Pension asset/liability		137,200
Accumulated OCI (PSC)		97,100	Dr.

As a result of the operation of the plan during 2020, the following additional data are provided by the actuary.

Service cost		$91,100
Settlement rate, 8%
Actual return on plan assets		54,400
Amortization of prior service cost		19,100
Expected return on plan assets		51,600
Unexpected loss from change in projected benefit obligation, due to change in actuarial predictions		79,700
Contributions		99,500
Benefits paid retirees		85,800

Using the data above, compute pension expense for Bridgeport Corp. for the year 2020 by preparing a pension worksheet.