Pension data for Sam Adams Inc. include the following for the current calendar year:

Discount rate, 10%

Expected return on plan assets, 12%

Actual return on plan assets, 11%

Service cost, $410,000

January 1:
PBO	$	3,010,000
ABO		2,010,000
Plan assets		3,210,000
Amortization of prior service cost		31,000
Amortization of net gain		7,100
December 31:
Cash contributions to pension fund	$	276,000
Benefit payments to retirees		311,000

Required:

1.	Determine pension expense for the year.