Indigo Corp. sponsors a defined benefit pension plan for its employees. On January 1, 2017, the following balances related to this plan. Plan assets (market-related value) Projected benefit obligation Pension asset/liability Prior service cost Net gain or loss (debit) $494,000 725,000 231,000 Cr. 76,000 98,000 As a result of the operation of the plan during 2017, the actuary provided the following additional data for 2017 Service cost for 2017 Settlement rate, 9%; expected return rate, 10% Actual return on plan assets in 2017 Amortization of prior service cost Contributions in 2017 Benefits paid retirees in 2017 Average remaining service life of active employees $115,000 45,000 25,000 143,000 82,000 10 years