Exercise 20-09 (Part Level Submission) Sheffield Enterprises provides the following information relative to its defined benefit pension plan.

Balances or Values at December 31, 2020

Projected benefit obligation $2,726,200

Accumulated benefit obligation 1,996,100

Fair value of plan assets 2,263,000

Accumulated OCI (PSC) 210,000

Accumulated OCINet loss (1/1/20 balance, 0) 45,900

Pension liability 463,200

Other pension plan data for 2020: Service cost $94,200

Prior service cost amortization 42,100

Actual return on plan assets 130,000

Expected return on plan assets 175,900

Interest on January 1, 2020, projected benefit obligation 250,700

Contributions to plan 92,300 Benefits paid 139,800

(c)

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Compute the amount of accumulated other comprehensive income reported at December 31, 2020. (Enter loss using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Accumulated other comprehensive income (loss)

$