Exercise 20-1 The following information is available for the pension plan of Whispering Company for the year 2017. Actual and expected return on plan assets Benefits paid to retirees Contributions (funding) Interest/discount rate Prior service cost amortization Projected benefit obligation, January 1, 2017 Service cost 15,300 40,500 92,900 1196 7,300 474,000 58,500 Compute pension expense for the year 2017 Pension expense for 2017