($4,400) ($4,500) ($4,700) Howard Corp. sponsors a defined-benefit pension plan for its employees. On january 1, 2011, the following balances are related to its defined-benefit pension plan: ($4,800) Plan assets (market-related value) Projected benefit obligation Pension asset/liability Prior service cost UEGL - Loss On December 31, 2011, the actuary provides the following additional data: Service cost for 2011 Actual return on plan assets in 2011 Amortization of prior service cost Contributions in 2011 Benefits paid retirees in 2011 Settlement rate Expected return rate Average remaining service life of active employees (years) 520,000 660,000 140,000 On its 2011 Statement of Comprehensive Income, reported Unexpected Gain or Loss should be 60,000 95,000 72,000 42,000 8,000 60,000 40,000 8% 9% 6