Exhibit 19-02 the Sophia Company Adopted a Defined Benefit Pension Plan on Plan

Exhibit 19-02
The Sophia Company adopted a defined benefit pension plan on January 1, 2015, and prior service credit was granted to employees. The present value of those benefits was calculated to be $1,245,300 at that date. The service cost is funded in full at the end of each year, plus an additional amount of $225,000 is funded each year-end. The unrecognized prior service cost is being amortized by the straight-line method over the remaining 10-year service life of the company's active employees. Additional information relating to the company's pension plan is presented below:
-Refer to Exhibit 19-02. What is the pension expense for 2015?

A) $105,000
B) $229,530
C) $315,000
D) $354,060