Scott Hobson Enterprises has a defined benefit pension plan. At the end of the reporting year, the following data were available: beginning PBO, $79,000; service cost, $15,500; interest cost, $6,700; benefits paid for the year, $10,000; ending PBO, $91,200; and the expected return on plan assets, $10,500. There were no other pension-related costs. The journal entry to record the annual pension costs will include a debit to pension expense for: