Pension data for Manu Services Inc. include the following: Discount rate Expected return on plan assets Actual return on plan assets 9% 10% Service cost, 2016 Accumulated benefit obligation 1/1/16 Projected benefit obligation 1/1/16 Plan assets (fair value) 1/1/16 Prior service cost-AOCI 1/1/16 Net gain-AOCI 1/1/16 2016 Cash contributions to pension fund 2016 Benefit payments to retirees 226,800 1.959 410 2.456,710 2,926,570 281, 102 269,342 301,782 265,759 On average, employees' remaining service life with the company is 10 years When recording the pension expense for 2016 for Manu, Pension Expense will be debited for $