Amherst City provides a defined benefit pension plan for employees of the city electric utility, an enterprise fund. Assume that the projected level of earnings on plan investments is $184,300, the service cost component is $245,000, and interest on the pension liability is $166,400 for the year. The City is amortizing a deferred outflow resulting from a change in plan assumptions from a prior year in the amount of $6,100 per year. Prepare journal entries to record annual pension expense for the enterprise fund.