Bluff county's schedule of changes in net pension liability and related ratio is shown below. Compute the missing amounts

ment and explain how the errors shou o as an example, identity the errors (problems) in the state- explain how the errors should be corrected 8-24 Pension cal culations. Bluff County's schedule of changes in net pension lia- bility and related ratios is shown below Required Compute the missing amounts. BLUFF COUNTY EMPLOYEE RETIREMENT SYSTEM Schedule of Changes in the County's Net Pension Liability and Related Ratios Last Three Fiscal Years Total pension liability 2017 2016 2015 Service cost Interest s 123,225 125,440 182,580 s 127,950 169,960 Differences between expected and actual Benefit payments (including refunds of 625 1,250 (850) employee contributions) Net change in total pension liability Total pension liability, beginning Total pension liability, ending Plan fiduciary net position (248,000) 66,205 2,083,715 (217,960) 75,590 Contributions-employee Contributions-employer Net investment income Benefit payments(including refunds of 32,450 98,620 18,990 S 36,240 102,530 91,550 (21,510) (64,500) (3,290) employee contributions) (42,780) (3,110) 80,500 (51,330) Administrative expenses Net change in plan fiduciary net position Plan fiduciary net position, beginning Plan fiduciary net position, ending Net pension liability, ending (2,840) 1,011,680 1,057,720 1,220,490 929,430 Plan fiduciary net position as a percentage 47.33% S 489,810 45.38% of total pension liability Covered-employee payrol Net pension liability as a percentage 185.09% 194.86% of covered-employee payroll