Exercise 19-7 Oriole Limited sponsors a defined benefit pension plan, and follows ASPE. The corporation's actuary provides the following information about the plan (in thousands of dollars) : January 1, 2020 December 31, 2020 Vested benefit obligation $1,400 $1,490 Defined benefit obligation, accounting basis 2,260 3,016 Plan assets (fair value) 1,360 2,089 Interest/discount rate 10% 10% Net defined benefit liability/asset Past service cost, plan amendment, effective December 30, 2020 360 Service cost for the year 2020 300 Contributions (funding) 2020 600 Benefits paid in 2020 130 ( Enter answers in thousands of dollars.)