Problem 20-7 Riverbed Corp. sponsors a defined benefit pension plan for its employees. On anuary 1, 2017, the following balances related to this plan. Plan assets (market-related value) Projected benefit obligation Pension asset/liability Prior service cost Net gain or loss (debit) S470,000 727,000 257,000 Cr 89,000 86,000 As a result of the operation of the plan during 2017, the actuary provided the following additional data for 2017 Service cost for 2017 Settlement rate, 9%; expected return rate, $102,000 10% Actual return on plan assets in 2017 42,000 22,000 126,000 90,000 f prior service cost Contributions in 2017 Benefits paid retirees in 2017 Average remaining service life of active 10 years employees Using the preceding data, compute pension expense for Riverbed Corp. for the year 2017 by preparing a pension worksheet that shows the journal entry for pension expense. (Enter all amounts as positive.)