Pharoah Company provides the following information about its defined benefit pension plan for the year 2020.

Service cost		$ 91,700
Contribution to the plan		104,300
Prior service cost amortization		10,800
Actual and expected return on plan assets		65,300
Benefits paid		39,700
Plan assets at January 1, 2020		633,400
Projected benefit obligation at January 1, 2020		711,600
Accumulated OCI (PSC) at January 1, 2020		148,000
Interest/discount (settlement) rate		10	%

Compute the pension expense for the year 2020.

Pension expense for 2020

$enter the Pension expense for 2020 in dollars