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Bluff County's schedule of changes in net pension liability and related ratios is shown below. (Deductions should be indicated by a minus sign. Do not

Bluff County's schedule of changes in net pension liability and related ratios is shown below. (Deductions should be indicated by a minus sign. Do not round intermediate calculations. Round percentage answers to 2 decimal places and other answers to nearest whole dollar.)

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Compute the missing amounts.

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5 Required Compute the missing amounts. 10 points BLUFF COUNTY EMPLOYEE RETIREMENT SYSTEM Schedule of Changes in the County's Net Pension Liability and Related Ratios Last Three Fiscal Years 2023 2022 2021 Total pension liability Service cost eBook $ 123,405 $ $ Interest 125,800 182,760 (940) 131,550 173,560 715 (219,760) Print 1,286 (257,000) 67,105 2,085,515 75,680 o 1,923,770 References $ $ 36,420 102,620 Differences between expected and actual experience Benefit payments (including refunds of employee contributions) Net change in total pension liability Total pension liability, beginning Total pension liability, ending Plan fiduciary net position Contributions-employee Contributions-employer Net investment income Benefit payments (including refunds of employee contributions) Administrative expenses Net change in plan fiduciary net position Plan fiduciary net position, beginning Plan fiduciary net position, ending Net pension liability, ending Plan fiduciary net position as a percentage of total pension liability Covered payroll Net pension liability as a percentage of covered payroll 32.900 98,940 19,890 (64.825) (3,470) 91,730 (23,310) (52,230) (3,020) (42.960) (3.290) 82,300 1,029.680 1,066,720 1,232,455 920.165 $ 55.10 % 53.08 % 498,810 $ 203.09% 196.66 %

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