Answer questions 5-8 from the following information.

Beginning PBO: $6,240,000	Contributions: $366,000
Beginning Plan Assets: $5,810,000	Benefits Paid: $292,000
Amendment-January 1: $760,000	Actual Return: $511,000
Service Cost: $220,000	Amortization PSC: $?
Discount Rate: 4%	Expected Rate of Return: 7%
Beginning PSC: $480,000	Actuarial Gain: $81,000
Beginning Net Gain: $777,000	Average Work Years: 15

1. Compute the ending balance of the projected benefit obligation (PBO).
2. Compute the ending balance of the plan assets.
3. Compute the ending balance of the unrecognized prior service cost (PSC).
4. Compute the ending balance of the unrecognized gain or loss.