Sage Enterprises provides the following information relative to its defined benefit pension plan.

Balances or Values at December 31, 2020
Projected benefit obligation		$2,737,100
Accumulated benefit obligation		1,977,100
Fair value of plan assets		2,285,300
Accumulated OCI (PSC)		212,100
Accumulated OCINet loss (1/1/20 balance, 0)		46,200
Pension liability		451,800
Other pension plan data for 2020:
Service cost		$94,500
Prior service cost amortization		42,300
Actual return on plan assets		131,300
Expected return on plan assets		177,500
Interest on January 1, 2020, projected benefit obligation		254,200
Contributions to plan		93,100
Benefits paid		141,300

(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 e.g. (45).)

Components of Pension Expense
Actual Return on Plan AssetsBenefits PaidContributions to PlanExpected Return on Plan AssetsInterest CostPrior Service Cost AmortizationService CostPension Expense		$
Actual Return on Plan AssetsBenefits PaidContributions to PlanExpected Return on Plan AssetsInterest CostPrior Service Cost AmortizationService CostPension Expense
Actual Return on Plan AssetsBenefits PaidContributions to PlanExpected Return on Plan AssetsInterest CostPrior Service Cost AmortizationService CostPension Expense
Actual Return on Plan AssetsBenefits PaidContributions to PlanExpected Return on Plan AssetsInterest CostPrior Service Cost AmortizationService CostPension Expense
Actual Return on Plan AssetsBenefits PaidContributions to PlanExpected Return on Plan AssetsInterest CostPrior Service Cost AmortizationService CostPension Expense		$

with either a negative sign preceding the number e.g. -45 or parenthesis eg Components of Pension Expense $ Actual Return on Plan Assets Benefits Paid Contributions to Plan Expected Return on Plan Assets $ Interest Cost Prior Service Cost Amortization Service Cost Pension Expense