Fairview County contributes to and administers a single-employer defined benefit pension plan on behalf of its covered employees. The following information is available for the current year:

Current year benefits

$

150,000

Actual amount contributed to the plan

145,000

Amortization of deferred amounts

2,500

Net annual change in amounts normally expected to be liquidated with expendable available financial resources

600

Interest on prior pension liabilities

1,250

1. If the above information was for the General Fund, the current year pension expenditure would be equal to: 145,000. 145,600. 150,000. 153,750. 2. If the above information was for a proprietary fund, the current year pension expense would be equal to: 145,000. 145,600. 150,000. 153,750.