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

		January 1, 2014		December 31, 2014
Vested benefit obligation		$3,390		$2,180
Accumulated benefit obligation		2,180		3,070
Projected benefit obligation		2,340		3,250
Plan assets (fair value)		1,430		2,590
Settlement rate and expected rate of return				10	%
Pension asset/liability		910		?
Service cost for the year 2014				410
Contributions (funding in 2014)				850
Benefits paid in 2014				280

(a) Compute the actual return on the plan assets in 2014.

(b) Compute the amount of the other comprehensive income (G/L) as of December 31, 2014. (Assume the January 1, 2014, balance was zero.) (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

(c) Compute the amount of net gain or loss amortization for 2014 (corridor approach).

(d) Compute pension expense for 2014.