Presented below is information related to Cullumber Inc. as of December 31, 2018.

Accumulated OCI (G/L) $121000

Projected benefit obligation 4920000

Accumulated benefit obligation 4608000

Vested benefits 2185000

Plan assets (at fair value) 4521000

Accumulated OCI (PSC) -0-

The amount reported as the pension liability on Cullumber's balance sheet at December 31, 2018 is as follows:

$ -0-.

$399000.

$87000.

$312000.