Pina Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2017, the following balances related to this plan.

Plan assets (market-related value)		$471,000
Projected benefit obligation		687,000
Pension asset/liability		216,000	Cr.
Prior service cost		87,000
Net gain or loss (debit)		88,000

As a result of the operation of the plan during 2017, the actuary provided the following additional data for 2017.

Service cost for 2017		$112,000
Settlement rate, 9%; expected return rate, 10%
Actual return on plan assets in 2017		40,000
Amortization of prior service cost		25,000
Contributions in 2017		142,000
Benefits paid retirees in 2017		83,000
Average remaining service life of active employees		10	years

Using the preceding data, compute pension expense for Pina Corp. for the year 2017 by preparing a pension worksheet that shows the journal entry for pension expense. (Enter all amounts as positive.)