Measuring and recording pension expense.

Kessler, Inc. received the following information from its pension plan trustee concerning the operation of the company's defined-benefit pension plan for the year ended December 31, 2015:

January 1, 2015 December 31, 2015

Projected benefit obligation $2,500,000 $2,850,000

Fair value of plan assets 1,250,000 1,600,000

Accumulated benefit obligation 1,930,000 2,620,000

Accumulated OCI