Pension Expense Different Than Funding: One Year Verna Company has had a defined benefit pension plan for several years. At the end of $2019,$ Verna accumulated the following information: $(1)$ service cost for $2019,$ $$127,000$; $(2)$ projected benefit obligation, $1/1/2019,$ $$634,000$; $(3)$ discount rate, $9\%$; $(4)$ plan assets, $1/1/2019,$ $$589,000$; and $(5)$ expected long$-$term rate of return on plan assets, $9\%.$ There are no other components of Verna$$s pension expense. Verna had an accrued$/$prepaid pension cost liability at the end of $2018.$ Verna contributed $$128,000$ to the pension plan at the end of $2019.$

To Do: Compute the amount of Verna$$s pension expense for $2019$ and prepare the related journal entry.