Company A sponsors a defined benefit pension plan. The company accounts for its pension asset and liability gains or losses (net pension gain or loss) included in accumulated other comprehensive income (OCI) using the corridor method. The following information pertains to Company A's defined-benefit pension plan:

	Projected benefit obligation (PBO)	Fair value of plan assets	Net loss included in accumulated OCI
January 1, Year 2	$300,000	$260,000	$29,000
December 31, Year 2	400,000	380,000	52,000
December 31, Year 3	490,000	500,000	55,000

The average remaining service period of active employees expected to receive benefits under the plan for Years 1-3 is 20 years.

Complete Company A's balance sheet using the information above. Enter the appropriate amounts in the designated cells below. Indicate debit balances with positive numbers and credit balances with negative numbers using a leading minus (-) sign. Round all amounts to the nearest dollar. If no entry is necessary, enter a zero (0).

Item	Amount
1. Pension asset or liability as it is reported in Company A's December 31, Year 2, balance sheet
2. Year 2 required amortization of net loss included in accumulated OCI
3. Pension asset or liability as it is reported in Company A's December 31, Year 3, balance sheet
4. Year 3 required amortization of net loss included in accumulated OCI