Pension data for Coda Corporation 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, 6% Expected return on plan assets, 8% Actual return on plan assets, 10% $104,000 770,000 820,000 5,200 2,200 Required: Determine pension expense for the year (Amounts to be deducted should be Indicated with a minus sign.) Pension Expense Pension expense