Pension data for Quinones Company included the following for the current calendar year

:

What is pension expense for the year?

Actual return on plan assets Amortization of net loss Amortization of prior service cost Expected return on plan assets Interest cost PBO, January 1 Plan assets, January 1 Service cost $ 85,000 2,500 6,500 68,000 48,000 800,000 850,000 110,000