_{Stellar Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2017, the following balances related to this plan.}

Plan assets (market-related value)		$470,000
Projected benefit obligation		699,000
Pension asset/liability		229,000	Cr.
Prior service cost		86,000
Net gain or loss (debit)		95,000

_{As a result of the operation of the plan during 2017, the actuary provided the following additional data for 2017.}

Service cost for 2017		$117,000
Settlement rate, 9%; expected return rate, 10%
Actual return on plan assets in 2017		44,000
Amortization of prior service cost		24,000
Contributions in 2017		144,000
Benefits paid retirees in 2017		92,000
Average remaining service life of active employees		10	years

Using the preceding data, compute pension expense for Stellar Corp. for the year 2017 by preparing a pension worksheet that shows the journal entry for pension expense. (Enter all amounts as positive.)