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Oriole Corporation received the following report from its actuary at the end of the year: December 31, 2020 December 31, 2021 Projected benefit obligation $3568000

Oriole Corporation received the following report from its actuary at the end of the year:

December 31, 2020 December 31, 2021
Projected benefit obligation $3568000 $3950000
Accumulated benefit obligation 2159000 2519000
Fair value of pension plan assets 2319000 2439000

The amount reported as the pension liability at December 31, 2021 is

$1431000.

$3950000.

$1511000.

$2519000.

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