Sheridan Company provides the following information about its defined benefit pension plan for the year 2020. Service cost Contribution to the plan Prior service cost amortization $ 90,600 103,900 10,100 Actual and expected return on plan assets 63,100 Benefits paid 39,600 Plan assets at January 1, 2020 644,100 Projected benefit obligation at January 1, 2020 710,600 Accumulated OCI (PSC) at January 1, 2020 149,400 Interest/discount (settlement) rate 9 % Compute the pension expense for the year 2020. Pension expense for 2020 $ +A