Sunland 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) Projected benefit obligation Pension asset/liability Prior service cost Net gain or loss (debit) $477,000 669,000 192,000 Cr. 89,000 92,000 As a result of the operation of the plan during 2017, the actuary provided the following additional data for 2017. $96,000 Service cost for 2017 Settlement rate, 9%; expected return rate, 10% Actual return on plan assets in 2017 Amortization of prior service cost Contributions in 2017 44,000 26,000 122,000 76,000 10 years Benefits paid retirees in 2017 Average remaining service life of active employees Using the preceding data, compute pension expense for Sunland Corp. for the year 2017 by preparing a pension worksheet that shows the journal entry for pension expense