Erickson Company sponsors a defined benefit pension plan. The corporation's actuary provides the following
information about the plan.
January 1	December 31
2014	2014
Vested benefit obligation	1,500	1,900
Accumulated benefit obligation	1,900	2,730
Projected benefit obligation	2,500	3,300
Plan assets (fair value)	1,700	2,620
Settlement rate and expected rate of return	10%
Pension asset/liability	800	?
Service cost for 2014	400
Contributions for 2014	700
Benefits paid in 2014	200
Instructions:
(a) Compute the actual return on the plan assets in 2014
(b) Compute the amount of the other comprehensive income (G/L) as of 12/31/14
(c) Compute the amount of net gain or loss amortization for 2014 (corridor approach)
(d) Compute pension expense for 2014