Where does the the highlighted $14,000 come from?

Example 5 - Comprehensive Pension Example 2 Mantle Company sponsors a defined benefit pension plan. The following information related to the pension plan is available for 2012 and 2013 2012 2013 $844,000 Plan assets (fair value), December 31 Projected benefit obligation, January 1 Pension asset/liability, January 1 Prior service cost, January l Service cost Actual and expected return on plan assets Amortization of prior service cost Contributions (funding) Accumulated benefit obligation, December 31 Interest/settlement rate $694,000 600,000 40,000 Cr 250,000 60.000 24,000 10,000 110,000 500,000 90,000 30,000 12,000 (a) Compute pension expense for 2012 and 2013 (b) Prepare the journal entries to record the pension expense and the company's funding of the pension plan for both years (a) See pension worksheets. 2012 34,000 100,000 Pension Asset/Liability ension Expense 10,000 14,000 110,000 Other Comprehensive Incone (PSC) Other Comprehensive Income (G/L) Cash 2013 Pension Expense 135,000 120,000 3,000 12,000 Cash Pension Asset/Liability Other Comprehensive Incone (PSC)