Alpha Company sponsors a defined benefit plan covering all employees. Benefits are based on years of service and compensation levels at the time of retirement. Alpha's December 31, 2020, trial balance included a projected benefit obligation balance of \(\$ 983,000\), adjusted for an actuarially determined pension loss due to projected changes in interest rates. Assuming service cost of \(\$ 155,000\), discount rate of \(5 \%\) applicable during the year (prior to the change in rates), benefit payments of \(\$ 118,000\), and a January 1,2020 , balance of \(\$ 840,000\) for the PBO, what was the loss recorded on the PBO in 2020?