The following information is available for the pension plan of Riverbed Company for the year 2020.

Actual and expected return on plan assets		$ 15,200
Benefits paid to retirees		38,700
Contributions (funding)		90,400
Interest/discount rate		10	%
Prior service cost amortization		8,800
Projected benefit obligation, January 1, 2020		538,000
Service cost		59,300

a) Compute pension expense for the year 2020. b) Prepare the journal entry to record pension expense and the employers contribution to the pension plan in 2020 (should be 4 account entries)