The following information is available for the pension plan of Sheffield Company for the year 2020. Actual and expected return on plan assets $ 13,800 Benefits paid to retirees 37,800 Contributions (funding) 84.900 Interest/discount rate 9 % Prior service cost amortization 7.900 Projected benefit obligation, January 1, 2020 500.000 Service cost 63,500 (a) Compute pension expense for the year 2020. Pension expense for 2020 S