On January 1, 2011, Newlin Co, has the following balances: Projected benefit obligation $1, 800,000 credit balance Pension is $300,000 overfunded at Jan 1, 2011 OCl - G/L has a credit balance of $250,000 on Jan 1, 2011 Additional Information: Service life of employees is 100 years The settlement rate is 8%. Other data related to the pension plan for 2011 are: The balance of the projected benefit obligation at December 31, 2013 is The fair value of plan assets at December 31, 2013 is Calculate Pension Expense for 2013