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

215,510

Accumulated benefit obligation1/1/16

1,866,110

Projected benefit obligation1/1/16

2,397,440

Plan assets (fair value) 1/1/16

2,957,640

Prior service cost-AOCI 1/1/16

320,765

Net loss-AOCI 1/1/16

283,364

2016 Cash contributions to pensionfund

310,650

2016 Benefit payments to retirees

262,925

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

After recording all transactions for 2016, the balance inPlan Assetswill be _______