The following data relate to a pension plan for ISPN Inc. for the year. Account Balances Jan. 1 Projected Benefit Obligation $30,000 Cr. Plan Assets 30,000 Dr. Accumulated OCIPension Gain/Loss 5,000 Cr. Accumulated OCIPrior Service Cost 8,000 Dr. Activity for the Year Service cost $7,000 Contributions 9,000 Prior service cost amortization 1,000 Expected return on plan assets 2,000 Actual return on plan assets 3,000 AOCI increase