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Cullumbers Co. has the following balances at December 31, 2025. Projected Benefit Obligation $2,732,000 Plan assets at a fair value of 2,191,000 Accumulated OCI (PSC)

Cullumbers Co. has the following balances at December 31, 2025.

Projected Benefit Obligation $2,732,000

Plan assets at a fair value of 2,191,000

Accumulated OCI (PSC) 1,028,000

How should these balances be reported on Cullumbers' balance sheet at December 31, 2025?

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