Answer questions 5-8 from the following information.

Beginning PBO: $3,800,00

Contributions: $290,000

Beginning Plan Assets: $3,100,000

Benefits Paid: $410,000

Amendment-January 1: $450,000

Actual Return: $170,000

Service Cost: $180,000

Amortization PSC: $?

Discount Rate: 6%

Expected Rate of Return: 8%

Beginning PSC: $540,000

Actuarial Loss: $4,400

Beginning Net Gain: $470,000

Average Work Years: 18

5. Compute the ending balance of the projected benefit obligation (PBO).

6. Compute the ending balance of the plan assets.

7. Compute the ending balance of the unrecognized prior service cost (PSC).

8. Compute the ending balance of the unrecognized gain or loss.