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Roy Enterprises has a defined benefit pension plan. At the beginning of 2019 , the projected benefit obligation was $3,265,000, the accumulated benefit obligation was

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Roy Enterprises has a defined benefit pension plan. At the beginning of 2019 , the projected benefit obligation was $3,265,000, the accumulated benefit obligation was $1,730,000, and the fair value of plan assets was $3,272,000. The service cost for 2019 was $435,000. At December 31, 2019, the projected benefit obligation has increased to $4,120,000, the accumulated benefit obligation is $2,056,000, and the fair value of plan assets was $4,143,000. Calculate the funded status for this pension plan as of December 31,2019

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