stars inc. has a noncontributory defined pension plan for its employees. during the year, the company had service cost of $60,000, an expected return on plan assets of $9,280, amortization of prior service cost of $2,000, amortization of net pension loss of $2,222, and benefits paid to employees of $40,000. the january 1 balance in its projected benefit obligation was $194,000. the discount rate is 10%.