a public company, reported the following balances relating to their defined benefit pension plan: Defined benefit obligation $ 3,200,000 Fair value of plan assets 3,200,000 Other data related to the pension plan for 2023 are: Current service cost 140,000 Contributions to the plan 204,000 Benefits paid 220,000 Actual return on plan assets 192,000 Interest (discount) rate 9%