The following question is how to compute Pension expense and its adjustments for the year. I'm having trouble on it.

The question is a defined pension plan and how to compute pension expense and make journal entries The plan was adopted on January 1, 20X3, and all employees were granted benefits for prior service. This action immediately created a projected benefit obligation of $205,352. Aguamaint immediately contributed $155,000 to the plan. In 20X3 employees earned benefits resulting in a service cost of $113,278. On December 31, 20X3, Aguamaint provided additional funding in the amount of $130,000. Interest on the PBO that was outstanding all year long was accrued at 4 percent. The return on plan assets invested in January was expected to approximate 8 percent. The plan is administered by the trust department of Midwest Regional Bank. The plan assets are invested in exchange-listed equity securities (40%), corporate bonds (15%), and U. S. government bonds (45%). I don't know how to compute pension expense, so I just expensed the cash payments. There was one other interesting thing about this pension plan. They set it up with an expected rate of compensation increase of 5%, yet I did not get a raise at all this year