Splish Inc. sponsors a defined benefit pension plan for its employees. On January 1, 2020, the following balances relate to this plan Plan assets $1,693,000 Projected benefit obligation 2,028,000 Pension liability 335,000 Prior service cost 249,000 As a result of the operation of the plan during 2020, the following additional data are provided by the actuary. Service cost for 2020 $138,000 Settlement rate, 6% Actual return on plan assets in 2020 111.000 Amortization of prior service cost 25,000 Expected return on plan assets 164,000 Unexpected gain from change in projected benefit obligation,