Crane Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2021, the following balances related to this plan.

Plan assets (market-related value)		$400,000
Projected benefit obligation		550,000
Pension asset/liability		150,000	Cr.
Prior service cost		90,000
OCILoss		65,000

As a result of the operation of the plan during 2021, the actuary provided the following additional data at December 31, 2021.

Service cost for 2021		$45,000
Actual return on plan assets in 2021		35,000
Amortization of prior service cost		19,000
Contributions in 2021		41,000
Benefits paid retirees in 2021		16,000
Settlement rate		6%
Expected return on plan assets		5%
Average remaining service life of active employees		8 years