Pension data for Goldman Company included the following for the current calendar year:

Service Cost		$106,000
PBO, January 1		780,000
Plan Assets, January 1		830,000
Amoritzation of prior service cost		6,300
Amortization of net loss		2,300
Discount rate, 8%
Expected return on plan assets, 10%
Actual return on plan assets, 12%

a. Determine the pension expense for the year. (Amounts to be deducted should be indicated with a minus sign.

b. Prepare the journal entry to record the pension expense.