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 and other answers to nearest whole dollar.) Required Compute the missing amounts. 2018 $ BLUFF COUNTY EMPLOYEE RETIREMENT SYSTEM Schedule of Changes in the County's Net Pension Liability and Related Ratios Last Three Fiscal Years 2020 2019 Total pension liability Service cost 123,275 $ 125,540 Interest 182,630 Differences between expected and actual experience 1,260 (875) Benefit payments (including refunds of employee contributions) (250,500) Net change in total pension liability 66,455 75,615 Total pension liability, beginning 2,084,215 Total pension liability, ending Plan fiduciary net position 33,020 $ 36 290 Contributions-employee 98,950 102,555 Contributions employer 128,950 170,960 650 (218,460) ,926,500 91,600 Help Save & Exit (218,460) (250,500) 66,455 2,084,215 75,615 1,926,500 $ 36,290 02,555 1 91,600 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 33,020 98,950 19,600 (64,200) (3,100) (42,830) (3,160) 81,000 (51,580) (2,890) 1,016,680 1,060,220 1,225,490 925,180 $ % 54.76% $ 52.78% 492,310 % 190.09% 195,36 %