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Please help The following information relates to the defined retirement benefit plan of Orchids Company as of December 31, 2021: Net actuarial gain due to

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The following information relates to the defined retirement benefit plan of Orchids Company as of December 31, 2021:

Net actuarial gain due to re-measurement of benefit obligation

and plan assets taken to OCIP123,000

Prior service cost due to amendment of plan included in

retirement benefit expense443,000

Fair value of plan assets2,557,000

Accrued benefit obligation2,800,000

What amount should be shown in Orchids Company's statement of financial position at December 31, 2021 as Prepaid or Accrued Retirement Benefit Cost?

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