Shamrock Inc. sponsors a defined benefit pension plan for its employees. On January 1, 2020, the following balances relate to this plan. Plan assets $1,626,000 Projected benefit obligation 1,947,000 Pension liability 321,000 Prior service cost 251,000 As a result of the operation of the plan during 2020, the following additional data are provided by the actuary. Service cost for 2020 $132,000 Settlement rate, 6% Actual return on plan assets in 2020 110,000 Amortization of prior service cost 23,000 Expected return on plan assets 163,000 Unexpected gain from change in projected benefit obligation, due to change in actuarial predictions 207,000 Contributions in 2020 146,000 Benefits paid retirees in 2020 170,000 (a) Using the data above, compute pension expense for Shamrock for the year 2020 by preparing a pension worksheet. (Enter all amounts as positive.) SHAMROCK CORP. 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