The following information is available for Pharoah Corporation's pension plan for the 2023 fiscal year: On January 1,2023, Pharoah amended its pension plan, resulting in past service costs with a present value of $140,250, Pharoah follows ASPE. Calculate defined benefit expense for 2023 . Defined benefit expense Prepare journal entries to record the expense and funding for the year. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)