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

Actual and expected return on plan assets

$15,400

Benefits paid to retirees

38,500

Contributions (funding)

90,500

Interest/discount rate

9%Prior service cost amortization

8,200

Projected benefit obligation, January 1, 2017

507,000

Service cost

63,500

What's the journal entry to record pension expense and the employer's contribution to the pension plan in 2017