Berstler Limited sponsors a defined benefit pension plan, which it accounts for using the deferral and amortization approach under ASPE. The corporation's actuary provides the following information about the plan:

The average remaining service life and period to full eligibility is 20 years.
Instructions
(a) Calculate the actual return on the plan assets in 2013.
(b) Calculate the amount of the unrecognized net actuarial gain or loss as of December 31, 2013 (assume the January 1, 2013 balance was zero).
(c) Calculate the amount of actuarial gain or loss amortization for 2013 using the corridor approach. How will 2014's expense be affected, if at all?
(d) Calculate the amount of past service cost amortization for 2013.
(e) Calculate the pension expense for 2013.
(f) Prepare a schedule reconciling the plan's funded status with the amount reported on the December 31, 2013 balance sheet.

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Jan. 1, 2013 $1,200 1,520 2,240 1,360 10% Dec. 31, 2013 $1,520 2,184 2,916 2,096 10% Vested benefit obligation Accumulated and accrued benefit obligation, funding basis Accrued benefit obligation, accounting basis Plan assets (fair value) Discount rate and expected rate of return Net defined benefit liability/asset Unrecognized past service cost Service cost for the year 2013 Contributions (funding in 2013) Benefits paid in 2013 880 320 640 160