Roland Company sponsors a defined benefit pension plan for its employees. The company's actuary provided the following information about the plan at the end of $2026.$

$\backslash$table$[[,2025,2026,\backslash$table$[[$The average remaining service life$],[$per employee is $10$ years. The$],[$company uses the straight$-$line$],[$method and the average remaining$],[$service life to amortize beginning$],[$period excessive Accumulated OCI$],[($Gain$/$Loss$),$ if needed. A change in$],[$actuarial assumptions in $2026],[$resulted in a change in the$],[$company$\text{'}$s projected benefit$],[$obligation$.]]],[$Projected benefit obligation on $\frac{12}{31},$$$1,464,500,$$$1,690,000$