The actuaries for Interconnect Cable Company provided its accountants with the following information (in thousands of dollars) related to the companys pension plan:

December 31, 2014:
Increase in PBO arising from plans amendment	$684
January 1, 2015:
PBO	$2,700
Fair value of the pension fund	$1,860
Market-related value of the pension fund (five-year weighted average)	$1,600
Obligation discount rate	10%
Average service life for amortization of deferred gain and prior service costs	14 years
Deferred pension gainprior year	$70
Expected rate of return	9%
For year 2015:
Benefit payments to retirees	$173
Contributions to pension plan	290
December 31, 2015:
PBO	$2,917
Fair value of pension plan assets	2,137

Instructions: Based on the data provided, prepare a pension work sheet for Interconnect Cable Company for 2015. The five-year weighted-average value of plan assets is used in computing the expected return.