Larkspur Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2020, the following balances relate to this plan.

Plan assets		$458,000
Projected benefit obligation		596,800
Pension asset/liability		138,800
Accumulated OCI (PSC)		102,900	Dr.

As a result of the operation of the plan during 2020, the following additional data are provided by the actuary.

Service cost		$92,200
Settlement rate, 10%
Actual return on plan assets		54,900
Amortization of prior service cost		18,000
Expected return on plan assets		51,900
Unexpected loss from change in projected benefit obligation, due to change in actuarial predictions		75,800
Contributions		94,100
Benefits paid retirees		86,300

(a)

Using the data above, compute pension expense for Larkspur Corp. for the year 2020 by preparing a pension worksheet. (Enter all amounts as positive.)