Munro Company provides the following information relative to its defined benefit pension plan.

Balances or Values at December 31, 2020
Projected benefit obligation		$2,762,100
Accumulated benefit obligation		1,994,900
Fair value of plan assets		2,299,600
Accumulated OCI (PSC)		209,400
Accumulated OCINet loss (1/1/20 balance, 0)		45,400
Pension liability		462,500
Other pension plan data for 2020:
Service cost		$95,000
Prior service cost amortization		41,800
Actual return on plan assets		129,900
Expected return on plan assets		175,300
Interest on January 1, 2020, projected benefit obligation		251,400
Contributions to plan		92,700
Benefits paid		141,300