Knowledge Check 01 Pension data for Quinones Company included the following for the current calendar year: Actual return on plan assets Amortization of net loss Amortization of prior service cost Expected return on plan assets Interest cost PBO, January 1 Plan assets, January 1 Service cost s 85,000 2,500 6, 500 68, 000 48,000 800,000 850,000 110,000 What is pension expense for the year? ension expense