Tommy Inc. sponsors a defined-benefit pension plan. The corporations actuary provides the following information about the plan.

	1-Jan-2019	31-Dec-2019
Projected benefit obligation	810,000
Plan assets	740,000
Accumulated OCI (PSC)-Dr.	312,000	?
Accumulated OCI (G/L)-Dr.	120,000
Settlement & expected return rate		8%
Service cost		155,000
Contributions (funding)		200,500
Actual return on plan assets		54,400
Benefits paid to retirees		180,000
Average service life of all covered employees in years		10

1- Compute pension expense for 2019

Service cost ---------------------------------

Interest cost ----------------------------

Actual return - plant assets +/- unexpected G/L = Expected return ----------------------------

PSC amortization ----------------------------

G/L amortization ------------------------------

Total pension expense -----------------------------------------------------

2. Prepare the journal entry to pension expense for 2019. Only use the following accounts: Cash, Pension expense, OCI-PSC, OCI-G/L, Pension asset/liability. ( if no entry is required, write N/A)