Tulip Corporation, a publicly traded company, implemented a defined benefit pension plan for its employees on January 2, year 1. The following data are provided for year 3 and as of December 31, year 3: Projected benefit obligation $700,000 Accumulated benefit obligation 550,000 Plan assets at fair value 520,000 Pension cost for year 3 180,000 Pension contribution for year 3 150,000 Assume that as of January 1, year 3, Tulip's pension plan was fully funded, and there were no recorded pension assets or liabilities on the balance sheet. Assuming a tax rate of 40%, what is the net effect of the required adjustment on accumulated other comprehensive income on December 31, year 3