On January 1, Crew Inc. reported a $6,000 credit balance in its Accumulated OCIPension Gain/Loss account related to its pension plan. During the year, the following events occurred. Actual return on plan assets was $8,000, and expected return was $10,000. A gain on the PBO of $4,000 was determined by the actuary at December 31, based on changes in actuarial assumptions. Crew amortizes unrecognized gains and losses using the corridor approach over the average remaining service life of active employees (20 years for this year and next year). Further information on this plan follows for the current year. Jan. 1 Dec. 31 PBO $50,000 $56,000 Fair value of plan assets 30,000 34,000