Hi, please help with the red circle part and provide the detailed explanation of how you get it. Thank you.

Exercise 20-9 (Part Level Submission) Larkspur Enterprises provides the following information relative to its defined benefit pension plan. Balances or Values at December 31. 2017 Projected benefit obligation Accumulated benefit obligation Fair value of plan assets Accumulated OCI (PSC) Accumulated OCI-Net loss (1/1/17 balance, 0) Pension liability Other pension plan data for 2017 $2,720,500 1,975,000 2,269,200 210,100 46,000 451,300 Service cost Prior service cost amortization Actual return on plan assets Expected return on plan assets Interest on January 1, 2017, projected benefit obligation Contributions to plan Benefits paid $93,000 41,700 129,200 175,200 254,200 92,700 138,800 Your answer is correct. Prepare the note disclosing the components of pension expense for the year 2017. (Fnter amounts that reduce pension expense with either a negative sign preceding the number e.g. -45 or parenthesis e.g. (45).)