Bidell Builders, an IFRS reporter, has $ 500,000 of pension cost for the current year. In making this computation, Bidell informs you that the current year actual return on plan asset in excess of expected returns is a $ 231,000 net actuarial gain. In addition, past service costs are $ 79,000 (not included in $ 500,000 pension cost). Bidell contributed $ 100,000 into the plan during the current year. Prepare the journal entry to record the pension cost for the current year. .