341,000 32,000 89,000 Fair value of plan assets, Jan. 1 Contributions to the retirement fund during the year Benefits paid to retirees Actuarial loss Fair value of plan assets, Dec. 31 50,000 335,000 How much is the return on plan assets during the year? a. 51,000 b. 81,000 c. 101,000 d. 1,000