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Fact Pattern:
"Brown Industries operates a defined benefit pension plan. Information received from the actuary and the trustee related to the Year 2 pension plan includes the following:"
Projected benefit obligation, January 1, Year 2 $1,889,000
Service cost 105,000
Interest cost 190,000
Retirement benefits paid 182,000
Employer contribution 155,000
Actual return on plan assets 215,000
Amortization of prior service cost 122,000
Amortization of prior-year net pension loss 37,000
Fair value -- pension plan assets, December 31, Year 1 1,825,000
Brown’s Year 2 net pension cost is