Hiatt Toothpaste Company initiates a defined benefit pension plan for its 50 employees on January 1, 2017. The insurance company which administers the pension plan provided the following selected information for the years 2020, 2021, and 2022.

For Year Ended December 31,
2020 2021 2022
Plan assets (fair value) $50,000 $85,000 $180,200
Accumulated benefit obligation 44,700 165,300 289,100
Projected benefit obligation 60,000 200,400 326,100
Net (gain) loss (for purposes of corridor calculation) 0 78,800 83,971
Employerâs funding contribution (made at end of year) 50,000 60,000 105,100

There were no balances as of January 1, 2020, when the plan was initiated. The actual and expected return on plan assets was 10% over the 3-year period, but the settlement rate used to discount the companyâs pension obligation was 13% in 2020, 11% in 2021, and 8% in 2022. The service cost component of net periodic pension expense amounted to the following: 2020, $60,000; 2021, $85,000; and 2022, $118,000. The average remaining service life per employee is 12 years. No benefits were paid in 2020, $30,000 of benefits were paid in 2021, and $18,400 of benefits were paid in 2022 (all benefits paid at end of year).

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Calculate the amount of net periodic pension expense that the company would recognize in 2020, 2021, and 2022.