Flint Company provides the following information about its defined benefit pension plan for the year 2020. Service cost $ 214,000 Contribution to the plan 260,000 Prior service cost amortization 35,000 Actual and expected return on plan assets 119,000 Benefits paid 227,000 Plan assets at January 1, 2020 1,509,000 Projected benefit obligation at January 1, 2020 1,755,000 Accumulated OCI (PSC) at January 1, 2020 317,000 Interest/discount (settlement) rate 10 % Compute the pension expense for the year 2020