Pension data for Manu Services Inc. include the following:

Discount rate 7% Expected return on plan assets 9% Actual return on plan assets 8% Service cost, 2016 265,460 Accumulated benefit obligation 1/1/16 1,826,230 Projected benefit obligation 1/1/16 2,443,930 Plan assets (fair value) 1/1/16 2,594,570 Prior service costAOCI 1/1/16 266,488 Net gainAOCI 1/1/16 316,656 2016 Cash contributions to pension fund 263,297 2016 Benefit payments to retirees 286,489

On average, employees' remaining service life with the company is 10 years When recording the pension expense for 2016 for Manu, PBO will be credited for $_________