Pension Worksheet and Journal Entry

Fuller Corp. sponsors a defined$-$benefit pension plan for its employees. On January $1,2018,$ the following balances related to this plan.

$\backslash$table$[[$Plan assets $($fair value$),$$$670,000,],[$Projected benefit obligation,$720,000,],[$Pension asset$/$liability$,50,000,$Cr$.],[$Prior service cost,$87,000,],[$OCI $-$ Loss,$77,000,]]$

As a result of the operation of the plan during $2018,$ the actuary provided the following additional data at December $31,2018$

$\backslash$table$[[$Service cost for $2018,$$$82,000$