Pension data for Goldman 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, 10% Expected return on plan assets, 12% Actual return on plan assets, 14% $ 138,000 660,000 710,000 5,100 1,100 Required: Determine pension expense for the year. (Amounts to be deducted should be indicated with a minus sign.) Pension Expense Pension expense