Pina Enterprises provides the following information relative to its defined benefit pension plan. Balances or Values at December 31, 2020 Projected benefit obligation $2,755,400 Accumulated benefit obligation 1,982,500 Fair value of plan assets 2,284,800 Accumulated OCI (PSC) 208,700 Accumulated OCI-Net loss (1/1/20 balance, 0) 46,000 Pension liability 470,600 Other pension plan data for 2020: Service cost $93,900 Prior service cost amortization 41,800 Actual return on plan assets 130,500 176,500 Expected return on plan assets Interest on January 1, 2020, projected benefit obligation 252,700 Contributions to plan 94,200 Benefits paid 139,600 (a) Prepare the note disclosing the components of pension expense for the year 2020. (Enter amounts that reduce pension expense with either a negative sign preceding the number e.g. -45 or parenthesis eg. (45).) Components of Pension Expense $