Plan assets (market-related value)		$495,000
Projected benefit obligation		692,000
Pension asset/liability		197,000	Cr.
Prior service cost		86,000
Net gain or loss (debit)		91,000

As a result of the operation of the plan during 2020, the actuary provided the following additional data for 2020.

Service cost		$98,000
Settlement rate, 9%; expected return rate, 10%
Actual return on plan assets		44,000
Amortization of prior service cost		28,000
Contributions		130,000
Benefits paid retirees		85,000
Average remaining service life of active employees		10	years