Sunland, Inc. received the following information from its pension plan trustee concerning the operation of the company's defined- benefit pension plan for the year ended December 31, 2021: Projected benefit obligation Fair value of plan assets Accumulated benefit obligation Accumulated OCI-(PSC) January 1, 2021 $2,580,000 1,330,000 1,938,000 548,000 December 31, 2021 $2,930,000 1,680,000 2,628,000 304,000 The service cost component for 2021 is $144,000 and the amortization of prior service cost is $244,000. The company's actual funding of the plan in 2021 amounted to $508,000. The expected return on plan assets and the settlement rate were both 7% (a) Determine the pension expense to be reported in 2021. Pension expense $ W