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A pension trust reported the following events on its statement of changes in net assets for the year ended December 31, 2021: Interest revenue $15,000

  1. A pension trust reported the following events on its statement of changes in net assets for the year ended December 31, 2021:

  • Interest revenue $15,000
  • Dividend revenue 41,000
  • Realized gains (losses) from the sale of investments 10,000
  • Unrealized gains (losses) from holding pension assets ( 8,000)
  • Employers contribution during 2021 60,000
  • Pensions paid during 2021 42,000

For the year ended December 31, 2021, what is the actual return on pension assets?

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