Vaughn Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2020, the following balances relate to this plan. Plan assets Projected benefit obligation Pension asset/liability Accumulated OCI (PSC) $458,000 596,800 138,800 102,900 Dr. As a result of the operation of the plan during 2020, the following additional data are provided by the actuary. $92,200 Service cost Settlement rate, 10% Actual return on plan assets Amortization of prior service cost Expected return on plan assets Unexpected loss from change in projected benefit obligation, due to change in actuarial predictions Contributions Benefits paid retirees 54,900 18,000 51,900 75,800 94,100 86,300 Using the data above, compute pension expense for Vaughn Corp. for the year 2020 by preparing a pension worksheet. (Enter all amounts as positive.) Annual Pension Expense Cash Items Balance, Jan. 1, 2020 $ $ Service cost Interest cost Liability increase > Benefits > >