Tamarisk Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2017, the following balances related to this plan Plan assets (market-related value) Projected benefit obligation Pension asset/liability Prior service cost Net gain or loss (debit) $534,000 699,000 165,000 Cr 89,000 84,000 As a result of the operation of the plan during 2017, the actuary provided the following additional data for 2017. Service cost for 2017 Settlement rate, 9%; expected return rate, 10% Actual return on plan assets in 2017 Amortization of prior service cost Contributions in 2017 Benefits paid retirees in 2017 Average remaining service life of active employees $100,000 46,000 24,000 139,000 91,000 10 years Using the preceding data, compute pension expense for Tamarisk Corp. for the year 2017 by preparing a pension worksheet that shows the journal entry for pension expense. (Enter all amounts as positive.)