The following information pertains to a company's defined benefit plan for the year.

$\backslash$table$[[$Balance$,$Activity for the Year$],[\backslash$table$[[$Fair value of plan assets, Jan. $1...],[$Fair value of plan assets, Dec. $31..],[$Projected benefit obligation, Jan. $1.],[$Net pension asset $($liability$),$ Dec. $31]],\backslash$table$[[$$$5,000$ Dr$.],[5,625$ Dr$.],[5,000$ Cr$.],[200Cr.]],$Actual return on plan assets. $.,$$$300$