Headland Company provides the following information about its defined benefit pension plan for the year 2020.

Service cost $ 91,200

Contribution to the plan 104,700

Prior service cost amortization 9,800

Actual and expected return on plan assets 62,800

Benefits paid 40,500

Plan assets at January 1, 2020 632,600

Projected benefit obligation at January 1, 2020 686,700

Accumulated OCI (PSC) at January 1, 2020 152,100

Interest/discount (settlement) rate 9 %

Compute the pension expense for the year 2020.

Pension expense for 2020

$enter the Pension expense for 2020 in dollars