The following information is for Ridge Companys defined benefit pension plan for Year 4:

PBO, 12/31/Y3	840,000
PBO, 12/31/Y4	870,000
Fair value of plan assets, 12/31/Y3	920,000
Fair value of plan assets, 12/31/Y4	975,000
Contributions to the plan	175,000
Benefits paid by the plan	166,000
Unrecognized prior service cost	285,000
Service cost	125,000
Average remaining service life	15 years
Tax Rate	40%
Discount Rate	4%
Actual Rate of return	5%
Expected Rate of return	4.5%

Ridge Company expects to pay benefits of $210,000 in Year 5 and has elected to recognize gains and losses in other comprehensive income in the period incurred.

What is the classification and amount of the Year 4 funded status of Ridge Company's pension plan?

Journal Entries:

1. Contribution to Plan

Account	Debit	Credit

2. Service/Interest Cost

Account	Debit	Credit

3. Return on Plan Assets (expected)

Account	Debit	Credit

4. Amortization of Prior Service Cost

Account	Debit	Credit

5. Gain (in the current period)

Account	Debit	Credit