Castillo Company has a defined benefit pension plan. At the end of the reporting year, the following data were available: beginning PBO, $75,000; beginning plan assets $120,000; service cost, $18,000; interest cost, $4,000; benefits paid for the year, $9,000; ending PBO, $89,000; and the expected rate of return is 10%. There were no other pension-related costs. The journal entry to record the annual pension costs will include a debit to pension expense for?