Pension data for Manu Services Inc. include the following:

Discount rate

8%

Expected return on plan assets

9%

Actual return on plan assets

7%

Service cost, 2016

239,400

Accumulated benefit obligation1/1/16

1,993,370

Projected benefit obligation1/1/16

2,424,660

Plan assets (fair value) 1/1/16

2,820,320

Prior service cost-AOCI 1/1/16

277,469

Net gain-AOCI 1/1/16

293,400

2016 Cash contributions to pensionfund

305,415

2016 Benefit payments to retirees

256,005

On average, employees' remaining service life with the company is 10 years

When recording the pension expense for 2016 for Manu, Plan Assets will be debited for$_________