The following information pertains to Apex Company's defined benefit pension plan for 2021: 1/1/23 Accumulated OCI - Prior service cost 1/1/23 Accumulated OCI - Loss Projected benefit obligation 1/1/23 Accumulated benefit obligation 1/1/23 Plan assets 1/1/23 Service cost for 2023 Settlement rate Expected return on plan assets Actual return on plan assets Estimated future service life of employees 189,000 225,900 2,205,000 1,882,500 1,777,500 207,000 5% 5% 73,100 12 years What is Apex's total pension expense for 2023? How will the pension expense be reported in Apex's 2023 financial statements?