GrimstadGrimstadWest Shoes, Inc., provided the following information regarding its defined-benefit pension plan: service cost,$250,000;interest on the beginning PBO,$126,000;

expected return on plan assets, $51,000;amortization of prior service costs related to unvested employees, $30,000;

and amortization of net actuarial gain,$83,000.Based on this information, compute the pension cost for the year.