Please show backup calculations

McCaw Company provides the following information about its defined-benefit pension plan for the year 2017.

Service cost $210,000 Contribution to the plan 263,000 Prior service cost amortization 36,000 Actual and expected return on plan assets 123,000

Benefits paid 1,440,000 Plan assets at January 1, 2017 220,000 Projected benefit obligation at January 1, 2017 1,800,000

Accumulated OCI (PSC) at January 1, 2017 325,000

Interest/discount (settlement) rate 8%

Instruction: Compute the pension expense for the year 2017.