Exercise 17-8 (Algo) Components of pension expense (LO17-6) Pension data for Sterling Properties include the following: Service cost, 2021 Projected benefit obligation, January 1, 2021 Plan assets (fair value), January 1, 2021 Prior service cost-AOCI (2021 amortization, $8) Net loss-AOCI (2021 amortization, $1) Interest rate, 9% Expected return on plan assets, 13% Actual return on plan assets, 14% ($ in thousands) $138 500 600 98 119 Required: Determine pension expense for 2021. (Enter your answers in thousands. Amounts to be deducted should be indicated with a minus sign.) Pension Expense Pension expense $ 0