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 Service cost Interest cost Retirement benefits paid Employer contribution Actual return on plan assets Amortization of prior service cost Amortization of prior-year net pension loss Fair value- pension plan assets, December 31, Year 1 The fair value of Brown's plan assets at December 31, Year 2, is O $1,798,000 $1,790,000 $2,013,000 $2,005,000 $1,889,000 105,000 190,000 182,000 155,000 215,000 122,000 37,000 1,825,000