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.)

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
	2023		2022		2021
Total pension liability
Service cost	$123,395		$125,780		$131,350
Interest			182,750		173,360
Differences between expected and actual experience	1,284		(935)		710
Benefit payments (including refunds of employee contributions)	(256,500)				(219,660)
Net change in total pension liability	67,055		75,675
Total pension liability, beginning	2,085,415				1,923,980
Total pension liability, ending
Plan fiduciary net position
Contributionsemployee	$32,790		$36,410
Contributionsemployer	98,940		102,615		91,720
Net investment income	19,770				(23,210)
Benefit payments (including refunds of employee contributions)	(65,005)		(42,950)		(52,180)
Administrative expenses	(3,460)		(3,280)		(3,010)
Net change in plan fiduciary net position			82,200
Plan fiduciary net position, beginning					1,028,680
Plan fiduciary net position, ending	1,231,455				1,066,220
Net pension liability, ending	$921,015
Plan fiduciary net position as a percentage of total pension liability		%	55.07	%	53.05	%
Covered payroll					$498,310
Net pension liability as a percentage of covered payroll	202.09	%	196.56	%		%