At the end of the current year, Maple Company has a projected benefit obligation of $439,000 for its pension plan, and the fair value of its pension plan assets is $450,000. Maple has a debit balance of $5,000 in its Accrued/Prepaid Pension Cost account.

Required:

1.	Prepare the journal entry to adjust its Accrued/Prepaid Pension Cost account. Assume that the difference between the projected benefit obligation and the fair value of the pension plan assets is due to the actual return on plan assets being different from the expected return on plan assets.
2.	Indicate the amount Maple would report as its Accrued/Prepaid Pension Cost and where they would report it.