Pension data for Carolina Consulting Company included the following for the current calendar year Service cost PBO, January 1 Plan assets, January 1 Amortization of prior service cost Amortization of net loss Discount rate, 8% Expected return on plan assets, 10% Actual return on plan assets, 12% $136.000 670,000 720,000 5,200 1,200 Required: Determine pension expense for the year (Amounts to be deducted should be indicated with a minus sign Pension Expense Pension expense