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Pension data for Goldman Company included the following for the current calendar year: Service cost $126,000 PBO, January 1 720,000 Plan assets, January 1 770,000

Pension data for Goldman Company included the following for the current calendar year:

Service cost $126,000
PBO, January 1 720,000
Plan assets, January 1 770,000
Amortization of prior service cost 5,700
Amortization of net loss 1,700
Discount rate, 10%
Expected return on plan assets, 12%
Actual return on plan assets, 14%

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