Teal Company provides the following information about its defined benefit pension plan for the year 2022.

Service cost		€90,600
Contribution to the plan		103,900
Benefits paid		39,600
Plan assets at January 1, 2022		644,100
Defined benefit obligation at January 1, 2022		710,600
Interest/discount (settlement) rate		9	%

Prepare the journal entry recording pension expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Account Titles and Explanation	Debit	Credit
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount