Stanley$-$Morgan Industries adopted a defined benefit pension plan on April $12,2021.$ The

provisions of the plan were not made retroactive to prior years. A local bank, engaged as

trustee for the plan assets, expects plan assets to earn a $10\%$ rate of return. The actual

return was also $10\%$ in $2021$ and $2022.*$ A consulting firm, engaged as actuary,

recommends $5\%$ as the appropriate discount rate. The service cost is $$200,000$ for $2021$

and $$290,000$ for $2022.$ Year$-$end funding is $$210,000$ for $2021$ and $$220,000$ for $2022.$

No assumptions or estimates were revised during $2021.$

We assume the estimated return was based on the actual return on similar investments at

the inception of the plan and that, since the estimate didn't change, that also was the

actual rate in $2022.$

Required:

Calculate each of the following amounts as of both December $31,2021,$ and December $31,$

$2022$: $($Enter your answers in thousands $($i$.$e$.,200,000$ should be entered as $200).)$