Oriole Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2021, the following balances related to this plan. Plan assets (fair value) $600,000 Projected benefit obligation 650,000 Pension asset/liability 50,000 Cr. Prior service cost 80,000 OCI - Loss 70.000 As a result of the operation of the plan during 2021, the actuary provided the following additional data at December 31, 2021. Service cost for 2021 $75,000 Actual return on plan assets in 2021 43,100 Amortization of prior service cost 19,000 Contributions in 2021 120,000 Benefits paid retirees in 2021 85,000 Settlement rate 6 % Expected return rate 7 % Average remaining service life of active employees 10 years Compute pension expense for Oriole Corp. for the year 2021 by preparing a pension worksheet. Annual Pension Expense Cash Balance, Jan. 1, 2021 Service cost > Interest cost Actual return > Unexpected gain Amortization of PSC