Grouper Inc. sponsors a defined benefit pension plan for its employees. On January 1, 2020, the following balances relate to this plan. Plan assets $1,621,000 Projected benefit obligation 2,026,000 Pension liability 405,000 Prior service cost 241,000 As a result of the operation of the plan during 2020, the following additional data are provided by the actuary. Service cost for 2020 $130,000 Settlement rate, 6% Actual return on plan assets in 2020 107,000 Amortization of prior service cost 24,000 Expected return on plan assets 161,000 Unexpected gain from change in projected benefit obligation, due to change in actuarial predictions 221,000 Contributions in 2020 150,000 Benefits paid retirees in 2020 177,000

(a) Using the data above, compute pension expense for Grouper for the year 2020 by preparing a pension worksheet. (Enter all amounts as positive.) GROUPER CORP. Pension Worksheet