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

Required

Compute the missing amounts:

BLUFF COUNTY EMPLOYEE RETIREMENT SYSTEM

Schedule of Changes in the County's Net Pension Liability and Related RatiosLast 3 Fiscal years 2017 2016 2015

Total pension liabilityService cost $123,305 $125,600 $129,550

Interest 194,034 182,660 171,560

Differences between expected and actual experience 1,266 (890) 665

Benefit payments (including refunds of employee contributions) (252,000) (231,740) (218,760)

Net change in total pension liability 66,605 75,630 83,015

Total pension liability, beginning 2,084,515 A) 1,925,870

Total pension liability, ending 2,151,120 B) 2,008,885

Plan fiduciary net positionContributionsemployee $32,700 $36,320 C)

Contributionsemployer 98,840 102,570 91,630

Net investment income 19,970 (11,540) (22,310)

Benefit payments (including refunds of employee contributions) (64,705) (42,860) (51,730)

Administrative expenses (3,370) (3,190) (2,920)

Net change in plan fiduciary net position 83,435 81,300 42,040

Plan fiduciary net position, beginning 1,143,020 D) 1,019,680

Plan fiduciary net position, ending 1,226,455 E) 1,061,720

Net pension liability, ending $924,665 F) G)

Plan fiduciary net position as a percentage of total pension liability H)%54.83% 52.85%

Covered-employee payroll I) J) $493,810

Net pension liability as a percentage of covered-employee payroll 193.09% 195.66% K)%