Pharoah Inc. sponsors a defined benefit pension plan for its employees. On January 1, 2020, the following balances relate to this plan.

Plan assets		$1,710,000
Projected benefit obligation		1,995,000
Pension liability		285,000
Prior service cost		246,000

As a result of the operation of the plan during 2020, the following additional data are provided by the actuary.

Service cost for 2020		$135,000
Settlement rate, 6%
Actual return on plan assets in 2020		112,000
Amortization of prior service cost		24,000
Expected return on plan assets		165,000
Unexpected gain from change in projected benefit obligation, due to change in actuarial predictions		215,000
Contributions in 2020		148,000
Benefits paid retirees in 2020		180,000

(a)

Using the data above, compute pension expense for Pharoah for the year 2020 by preparing a pension worksheet. (Enter all amounts as positive.)

w Current Attempt in Progress Bharathi love yornistes defined berent person plan de les emplomes. On laruary 1, 2020, the followire talances relate to the plan Panas Projected benefit obligation Persinability Prior service.com $110.000 1.995.000 285.000 246.000 D Acasult of the operation of the plan during 2000, the following adaltional data are provided by the actuar Service cost for 2020 $135.000 Settlement rated Actual return on planetsin 2020 119.000 Amortization of prior service cost 24.000 Expected return on plans 145.000 Unexpected from that he obligation due to change in tara predictions 315.000 Contributions in 2030 148.000 Benuta aldres in 2020 10.000 Cau Donc,2000 AN Com 2000 Oct 10 amount positive PHAROAH CORR Pension Worksheet Generalne Cash OC-Pro Service Cost OCH Los Meme con an Pes Projecte