The following information is available for the pension plan of Nash Company for the year 2022. Interest revenue on plan assets $ 13,800 38,400 79,900 Benefits paid to retirees Contributions (funding) Discount (interest) rate Defined benefit obligation, January 1, 2022 10 % 452,000 Service cost 54,700 (a) * Your answer is incorrect. Compute pension expense for the year 2022. Pension expense for 2022 $ 93900