Stanley-Morgan Industries adopted a defined benefit pension plan on April 12, 2016. 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. A consulting firm, engaged as actuary, recommends 4% as the appropriate discount rate The service cost is $225, 000 for 2016 and $390 000 for 2017 Year-end funding. Required: Calculate each of the following amounts as of both December 31, 2016, and December 31, 2017: (Enter your answers in thousands (i.e.. 200.000 should be entered as 200).)