Rebek Corporation provides the following information about its defined benefit pension plan for the year 2014:

Current service cost		$226,100
Contribution to the plan		263,600
Past service cost		26,100
Actual and expected return on plan assets		160,000
Benefits paid		111,000
Net defined benefit liability at Jan. 1, 2014		401,100
Plan assets at Jan. 1, 2014		1,600,000
Defined benefit obligation at Jan. 1, 2014		2,001,100
Interest or discount rate on the DBO/plan assets		10%

Calculate pension expense for the year 2014.

Pension expense $ ???

repare all pension journal entries recorded by Rebek in 2014. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

2 entries for both

What pension amount will appear on Rebeks statement of financial position at December 31, 2014?

Pension asset or liability and $ ???