Barton, Inc.received the following information from its pension plan trustee concerning the operation of the company's defined-benefit pension plan for the year ended December 31, 2016. 
The service cost component of pension expense for 2016 is $360,000 and the past service cost due to an increase in benefits is $60,000.The discount rate is 10%.What is the amount of pension expense for 2016?
Definitions:
Superego
In psychoanalytic theory, the part of the personality that represents internalized ideals and provides standards for judgment.
Social Cognitive Theory
A theory of learning and social behavior which proposes that new behaviors can be acquired by observing and imitating others.
Cognitive Processes
Mental actions or operations that lead to knowledge acquisition, problem-solving, and decision-making.
Skinner's Approach
A theory of learning based on the idea that behavior is determined by its consequences, positive or negative.
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