Solutions Ltd. sponsors a defined benefit pension plan for its employees. At the beginning of 20X3, there is an accrued SFP pension liability of $152,800, as follows: Defined benefit obligation $(509,100) Plan assets (fair value) 356,300 Net defined benefit liability $(152,800) There are also actuarial losses of $72,700 in accumulated OCI with respect to the pension plan. The following data relate to the operation of the plan for the years 20X3 and 20X4: Current service cost Yield rate on long-term corporate bonds Actual return (loss) on plan assets Annual funding contributions, at year-end Page 1385 20X3 20X4 49,000 $ 42,000 5% 5% (17,000) 21,000 65,000 82,000