At December 31, Year 8, the $120,000 fair value of the plan assets equaled the projected benefit obligation (PBO) related to the defined benefit pension plan of Pensackie Corporation. On that date, Pensackie had a balance of $0 in accumulated other comprehensive income (OCI) and reported no pension asset or liability.The discount rate for this plan is 10%, and Pensackie expects to earn 10% annually on the plan assets. The entity does not recognize any portion of assets and liability gains and losses in pension expense of the year they occur. In subsequent periods, it recognizes the minimum required amortization of such gains or losses. The following information relates to transactions relevant to the plan:

Year 9 Year 10

Actual return on plan assets10%10%

Annual service cost $8,000$9,000

Funding contribution 13,00015,000

Benefits paid 10,00010,000

On January 1, Year 10, Pensackie's board of directors granted retroactive pension benefits in the amount of $50,000 to certain employees. This amount is amortized on the straight-line basis over the average remaining service period. These benefits are included in the beginning PBO for Year10. The actuaries determined that the amendment covers 100 employees with 160 total service years remaining.

Complete Pensackie's pension plan accounting using the information above. Enter the appropriate amounts in the shaded cells below. Indicate debit balances with positive numbers and credit balances with negative numbers using a leading minus (-) sign. If no entry is necessary, enter a zero (0). Ignore deferred tax amounts.

Annual Pension Expense, AccumulatedOCI Ending Balance, Pension Asset/Liability Ending Balance, PBO Ending Balance Fair Value of Plan Assets Endingin year 9 & 10