The following information is available for Oriole Corporation's pension plan for the year 2023: \begin{tabular}{lr} Plan assets, January 1, 2023 & $380,000 \\ Actual return on plan assets & 17,000 \\ Benefits paid to retirees & 41,200 \\ Contributions (funding) & 93,600 \\ Discount rate & 10% \\ Defined benefit obligation, January 1, 2023, accounting basis valuation & 516,000 \\ Service cost & 66,700 \end{tabular}