how to get 399.500 (399.500 x 10 % is 39.950. but how to get the 399.500) thanks

KRAMER COMPANY Worksheet computations: Interest cost: $39,950=$399,500X10% Unexpected gain: $7,100=($249,00010%)$32,000; actual retum exceeds expected return. 2018 Corridor Test: Accumulated net (gain) or loss at beginning of year. Less: 10% of larger of PBO or fair value of plan assets. Amortizable amount 2018 amortization ($6,05025 years ) (b) 2018 Pension Expense 102,292 Pension Asset/Liability $46 Other Comprehensive Income (PSC) Other Comprehensive Income (G/L) Cash 15 28 $639 $ 7, 51