The following information pertains to Company As Year 5 defined benefit pension plan:

January 1, Year 5, fair value of plan assets	$100,000
January 1, Year 5, projected benefit obligation (PBO)	$200,000
Contribution to the plan (made on December 31, Year 5)	$10,000
Benefits paid to employees (made on December 31, Year 5)	$15,000
December 31, Year 5, fair value of plan assets	$106,000
December 31, Year 5, projected benefit obligation (PBO)	$340,000
Discount rate	5%
Expected long-term rate of return on plan assets	8%
Service cost recognized in Year 5	$40,000
Prior service cost recognized in Year 5	$70,000

Additional information

1. On December 31, Year 5, the company amended its defined benefit plan, resulting in an increase of $70,000 in the PBO.
2. Neither net gain or loss in relation to the companys defined benefit plan nor prior service cost were recognized in prior years.
3. The company applies the corridor approach to account for its net gains or losses in relation to the defined benefit plan.

Enter the appropriate amounts in the designated cells below. Enter all amounts as positive values. If the amount is zero, enter a zero (0).

Item	Amount
1. Year 5 interest cost
2. Year 5 actual return on plan assets
3. Year 5 expected return on plan assets
4. Year 5 required minimum net pension expense
5. Year 5 net gain or loss in relation to the defined benefit pension plan
6. Pension liability as presented in December 31, Year 5, financial statements