The following information is available for the pension plan of Pina Company for the year 2017.

Actual and expected return on plan assets		$ 16,300
Benefits paid to retirees		38,400
Contributions (funding)		94,400
Interest/discount rate		11	%
Prior service cost amortization		8,800
Projected benefit obligation, January 1, 2017		510,000
Service cost		63,300

(a)

Compute pension expense for the year 2017.

Pension expense for 2017

$