Bluff County's schedule of changes in net pension liability and related ratios is shown below. (Deductions should be in minus sign. Do not round intermediate calculations. Round percentage answers to 2 decimal places and other answ whole dollar.) Required Compute the missing amounts. Total pension liability 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 Service cost Interest 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 1,225,490 $ 123,275 $ 125,540 $ 128,950 192,420 182,630 170,960 1,260 (875) 650 (250,500) 231,680 (218,460) 66,455 75,615 2,084,215 82,100 1,926,500 2,150,670 2,008,600 $ 33,020 $ 36,290 98,950 102,555 91,600 19,600 (22,010) (64,200) (42,830) (51,580) (3,100) (3,160) (2,890) 81,000 1,016,680 1,060,220 Net pension liability, ending $ 925,180 Plan fiduciary net position as a percentage of total pension liability Covered payroll % 54.76 % 52.78 % $ 492,310 Net pension liability as a percentage of covered payroll 190.09 % 195.36 %