At the end of the current year, Joshua Co. has a defined benefit obligation of $335,000 and pension plan assets with a fair value of $245,000. The amount of the vested benefits for the plan is $225,000. Joshua has unrecognized past service costs of $24,000 and an unrecognized actuarial gain of $8,300. What amount and account(s) related to its pension plan will be reported on the company’s statement of financial position?