Paul Dobson Company sponsors a defined benefit plan for its $100$ employees. On January $1,2010,$ the company$$s actuary provided the following information. Accumulated other comprehensive loss $($PSC$)$ $$150,000$ Pension plan assets $($fair value and market$-$related asset value$)200,000$ Accumulated benefit obligation $260,000$ Projected benefit obligation $350,000$ The average remaining service period for the participating employees is $10\mathrm{.}5$ years. All employees are expected to receive benefits under the plan. On December $31,2010,$ the actuary calculated that the present value of future benefits earned for employee services rendered in the current year amounted to $$52,000$; the projected benefit obligation was $$452,000$; fair value of pension assets was $$276,000$; the accumulated benefit obligation amounted to $$365,000.$ The expected return on plan assets and the discount rate on the projected benefit obligation were both $10\%.$ The actual return on plan assets is $$11,000.$ The company$$s current year$$s contribution to the pension p