The penslon plan was amended last year, creatlng a prlor senrlce cost of $190 mllllon. Servlce cost and Interest cost for the year were $48 mllllon and $23 mllllon. respecuvely. At the end of the year. there was a negllglble balance In the net gaInpenslons account. The actual return on plan assets was $23 mllllon although It was expected to be $25 mllllon. On average, employees' remalnlng senrlce Ilfe with the company Is 10 1years. Complete the below table to calculate the penslon expense for the year. {Amounts to be deducted should be lndlcated wlth a rnlnus slgnJ ell-swisnntcampldr