Wildhorse Company provides the following information about its defined benefit pension plan for the year 2020. Service cost Contribution to the plan $208,000 251,000 Prior service cost amortization 36,000 Actual and expected return on plan assets 127,000 Benefits paid 225,000 Plan assets at January 1, 2020 1,390,000 Projected benefit obligation at January 1, 2020 1,868,000 Accumulated OCI (PSC) at January 1, 2020 318,000 Interest/discount (settlement) rate 11 % apute the pension expense for the year 2020.