Sunland Corporation provides the following information about its defined benefit pension plan for the year $2023$: Sunland Corporation provides the following information about its defined benefit pension plan for the year $2023$:

Current service cost

$$226,900$

Contribution to the plan

$264,400$

Past service cost, effective December $31,2023$

$26,900$

Actual return on plan assets

$160,000$

Benefits paid

$119,000$

Net defined benefit liability at January $1,2023$

$401,900$

Plan assets at January $1,2023$

$1,600,000$

Defined benefit obligation at January $1,2023$

$2,001,900$

Interest$/$discount rate on the DBO and plan assets

$10\%$

Calculate defined benefit expense for the year $2023.$

Defined benefit expense