Hallie Inc's actuaries gathered the following data about its defined-benefit pension plan at December 31, 20x5

Projected Benefit Obligation (PBO)	$25,000
Plan Assets	20,000
AOCI - Unamortized prior service costs (PSC)	9,000
AOCI - Unrecognized (Gain)/Loss	(8,000)

The unamortized prior service cost (PSC) resulted from a plan amendment granted on January 1, 20x0. Workers receiving the enhanced benefits had a remaining work life of 12 years at the date of the amendment.

As of December 31, 20x5, Hallie's workers had an average remaining work service life of 5 years.

During 20x6, the following events occurred:

1. Hallie's actuaries established the following estimates for 20x6:

Interest (discount) rate	8%
Long-term rate of return	6%
Estimated salary progression	5%
Avg remaining service life at December 31, 20x6	8 Years

2. Service costs were $2,400

3. Actual return on plan assets was a loss of $600

4. On May 1, 20x6, a plan amendment was granted which increased the projected benefit obligation by $6,000. Workers receiving the enhanced benefit had a remaining work life of 5 years. Hallie calculates depreciation and amortization to the nearest month.

5. Hallie made funding payments of $5,000 on January 1, 20x6

6. Hallie's pension plan paid benefits of $4,000 on January 1, 20x6

7. On December 31, 20x6, Hallie's actuaries determined that the plan's projected benefit obligation was $36,000

For 1-6, Prepare the entry/entries needed by Hallie Inc to record the pension for 20x6