The following information is available for Carla Vista Corporation's pension plan for the 2023 fiscal...

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Accounting

The following information is available for Carla Vista Corporation's pension plan for the 2023 fiscal year:
Defined benefit obligation, 11?23, accounting basis, before plan amendment $295,000
Fair value of plan assets, 11?23
325,000
Current service cost
63,600
Discount rate
Actual return on plan assets
Contributions (funding)
78,200
Benefits paid to retirees
42,600
On January 1,2023, Carla Vista amended its pension plan, resulting in past service costs with a present value of $140,100. Carla Vista follows ASPE.
(a)
Your answer is partially correct.
Calculate defined benefit expense for 2023.
Defined benefit expense $
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