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 5% as the appropriate discount rate. The service cost is $180,000 for 2016 and $270,000 for 2017. Year-end funding is $190,000 for 2016 and $200,000 for 2017. No assumptions or estimates were revised during 2016. Required: Calculate each of the following amounts as of both December 31, 2016, and December 31, 2017