Cullumber Company sponsors a defined benefit pension plan. The corporations actuary provides the following information about the plan.

		January 1, 2020				December 31, 2020
Vested benefit obligation			$1,580			$1,720
Accumulated benefit obligation			1,720			2,520
Projected benefit obligation			2,470			3,180
Plan assets (fair value)			1,690			2,470
Settlement rate and expected rate of return						10	%
Pension asset/liability			780			?
Service cost for the year 2020						430
Contributions (funding in 2020)						640
Benefits paid in 202-						220

(a) Compute the actual return on the plan assets in 2020.

Actual return on the plan assets

$

(b) Compute the amount of the other comprehensive income (G/L) as of December 31, 2020. (Assume the January 1, 2020, balance was zero.) (Enter loss using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Net pension liability gains and losses

$

(c) Compute the amount of net gain or loss amortization for 2020 (corridor approach).

Net gain or loss amortization

$

(d) Compute pension expense for 2020.

Pension expense

$