Buffalo Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2020, the following balances relate to this plan. Plan assets $477,500 Projected benefit obligation 609,400 Pension asset/liability 131,900 Accumulated OCI (PSC) 100,800 Dr. As a result of the operation of the plan during 2020, the following additional data are provided by the actuary. Service cost $90,600 Settlement rate, 9% Actual return on plan assets 56,600 Amortization of prior service cost 18,200 Expected return on plan assets 53,700 Unexpected loss from change in projected benefit obligation, due to change in actuarial predictions 78,800 Contributions 102,900 Benefits paid retirees 81,300 Collapse question part (a) Using the data above, compute pension expense for Buffalo Corp. for the year 2020 by preparing a pension worksheet.