The following information is available for the companys defined benefit pension plan:

Beginning PBO $380,000

Beginning plan assets 320,000

Beginning unrecognized prior service cost 40,000

Beginning unrecognized net loss 29,000

Actual return on plan assets 22,000

Actuarial loss 18,000

Amortization of PSC 4,000

Benefits paid 19,000

Contributions 52,000

Expected return 18,000

Interest cost 23,000

Service cost 17,000

Pension cost is

1. $26,000
2. $62,000
3. $18,000
4. $54,000

Ending PBO is

1. $442,000
2. $401,000
3. $419,000
4. $398,000

Ending plan assets are

1. $271,000
2. $375,000
3. $323,000
4. $371,000