Problem 17-14 Relationship among pension elements LO17-3, 17-4, 17-5, 17-6, 17-7, 17-8] The funded status of Hilton Paneling Inc.'s defined benefit pension plan and the balances in prior service cost and the net gain-pensions, are given below. in 000s) 2016 2016 Beginning Ending Balances Balances Projected benefit obligation 3,000 3,201 Plan assets 3.100 3,361 Funded status 100 160 Prior service cost-AOCI 360 315 Net gain AOCI 373 328 Retirees were paid $263,000 and the employer contribution to the pension fund was $252,000 at the end of 2016. The expected rate of return on plan assets was 10%, and the actuary's discount rate is 7%. There were no changes in actuarial estimates and assumptions regarding the PBo