Gingrich Importers provides the following pension plan information. Fair value of pension plan assets, January 1, 2014 $2,397,800 Fair value of pension plan assets, December 31, 2014 2,836,000 Contributions to the plan in 2014 258,000 Benefits paid retirees in 2014 354,400 From the data above, compute the actual return on the plan assets for 2014. Actual return on plan assets for 2014