Kalamazoo Company provided following information for the current year related to its defined benefit pension plan:Kalamazoo Company provided following information for the current year related to its defined benefit pension plan

Present value of defined benefit obligation, January 1 Fair value of plan assets, January 1 Service cost for the year Actuarial gain for the year Actual return on plan assets for the year Effective yield (discount rate) $5,000,000 4,000,000 250,000 40,000 275,000 5% Required: Determine the amount of defined benefit cost (Pension expense) for the current year to be reported in (a) net income and (b) other comprehensive income