The projected benefit obligation was $326,300 and plan assets were $562,500 at the beginning of the year. Service cost for the year was $36, 340. At the end of the year, retiree benefits paid by the trustee were $49,250 and cash invested in the pension fund was $37,550. There were no pension-related other comprehensive income (OC) accounts requiring amortization. The actuary's discount rate was 5%. The actual return on plan assets was 7% although it was expected to be 6% What was the total pension expense for the year? $_