Sheridan Corp. has the following beginning$-$of$-$the$-$year present values for its projected benefit obligation and market$-$related values for its pension plan assets.

$\backslash$table$[[,\backslash$table$[[$Projected$],[$Benefit$],[$Obligation$]],,\backslash$table$[[$Plan$],[$Assets$],[$Value$]]],[2024,$$$2,360,000,,$$$2,242,000$