Jordon Corporation obtains the following information from its actuary. All amounts given are asof 1/1/10 (beginning of the year).

Jordon Corporation obtains the following information from its actuary. All amounts given are asof 1/1/10 (beginning of the year).

1/1/10

Project benefit obligation
Market-related asset value               $1,530,000
Unrecognized net loss                        235,000
Average remaining service period   5.5 years

What amount of unrecognized net loss should be recognized as part of pension cost in 2010?

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