Pension data for Manu Services Inc. include the following:

Discount rate	8%
Expected return on plan assets	9%
Actual return on plan assets	10%
Service cost, 2016	225,650
Accumulated benefit obligation 1/1/16	1,590,100
Projected benefit obligation 1/1/16	2,468,070
Plan assets (fair value) 1/1/16	2,864,890
Prior service costAOCI 1/1/16	302,439
Net gainAOCI 1/1/16	261,276
2016 Cash contributions to pension fund	320,380
2016 Benefit payments to retirees	274,275

On average, employees' remaining service life with the company is 10 years

When recording the pension expense for 2016 for Manu, Pension Expense will be debited for $_________ (Do not use the corridor rule)