eldre Company provides the following information about its defined benefit pension plan for the year 2014.

Service cost		$ 97,000
Contribution to the plan		111,900
Prior service cost amortization		18,600
Actual and expected return on plan assets		66,200
Benefits paid		41,200
Plan assets at January 1, 2014		688,600
Projected benefit obligation at January 1, 2014		730,700
Accumulated OCI (PSC) at January 1, 2014		152,200
Interest/discount (settlement) rate		11	%

a. Compute the pension expense for the year 2014.