Exercise 20-2 Larkspur Company provides the following information about its defined benefit pension plan for the year 2017. Service cost 91,800 Contribution to the plan 103,500 Prior service cost amortization 9,400 Actual and expected return on plan assets 63,200 Benefits paid 39,700 Plan assets at January 1, 2017 647,900 Projected benefit obligation at January 1, 2017 712,300 Accumulated OCI (PSC) at January 1, 2017 147,400 Interest/discount (settlement) rate 10 % Compute the pension expense for the year 2017. Pension expense for 2017