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

Plan assets		$1,727,000
Projected benefit obligation		2,054,000
Pension liability		327,000
Prior service cost		230,000

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

Service cost for 2020		$135,000
Settlement rate, 6%
Actual return on plan assets in 2020		108,000
Amortization of prior service cost		25,000
Expected return on plan assets		162,000
Unexpected gain from change in projected benefit obligation, due to change in actuarial predictions		203,000
Contributions in 2020		140,000
Benefits paid retirees in 2020		172,000

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

sing the data above, compute pension expense for Marigold for the year 2020 by preparing a pension worksheet. (Enter all mounts as positive.) MARIGOLD CORP. Pension Worksheet General Journal Entries Memo Record Projected Benefi Obligation Plan Assets $