Overqualified Accountants Corporation reported the following on their financial statements:

Service Cost 255,000,000

Interest on PB.O. 54,000,000

Return on Plan Assets 65,000,000

Amortization of Prior Service Cost 6,000,000

Amortization of Net Loss 69,000,000

The journal entry for Overqualified Accountants pension expense should include a debit for:

O 319,000,000

O0

O 449,000,000

O 455,000,000