Pension data for Coda Corporation included the following for the current calendar year: Service cost . $136 , 000 PBO, January 1 670, 000 Plan assets, January 1 720, 000 Amortization of prior service cost 5, 200 Amortization of net loss 1, 200 Discount rate, 8% Expected return on plan assets, 108 Actual return on plan assets, 12% Required: Determine pension expense for the year. (Amounts to be deducted should be indicated with a minus sign.) Pension Expense Pension expense