Exercise 112 The following information is for the pension plan for the employees of Payne, Inc. 12/31/17 12/31/18 Accumulated benefit obligation $2,900,000 $3,860,000 Projected benefit obligation 3,200,000 4,100,000 Fair value of plan assets 3,230,000 3,730,000 AOCI - Net (gain) or loss (525,000) (580,000) Settlement rate 7% 7% Expected rate of return 6% 5% Payne estimates that the average remaining service life is 15 years. Payne's contribution was $600,000 in 2018 and benefits paid were $310,000. Calculate the interest cost for 2018. Interest cost for 2018 $ Calculate the actual return on plan assets in 2018. Actual return on plan assets for 2018 $ Calculate the unexpected gain or loss in 2018. Unexpected gain or loss in 2018 $ Calculate the corridor for 2018 and the amortization of the net gain for 2018. (Round answers to 0 decimal places, e.g. 5,275.) Corridor for 2018 $ Amortization of the net gain for 2018 $