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

Service cost		$88,500
Contribution to the plan		104,900
Prior service cost amortization		10,300
Actual and expected return on plan assets		64,000
Benefits paid		39,300
Plan assets at January 1, 2020		627,200
Projected benefit obligation at January 1, 2020		686,300
Accumulated OCI (PSC) at January 1, 2020		152,900
Interest/discount (settlement) rate		9	%

Prepare the journal entry recording pension expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Account Titles and Explanation	Debit	Credit
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount