Howard Corp. sponsors a defined benefit pension plan for its employees. On january 1, 2011, the following balances are related to its defined benefit pension plan: Plan assets (market-related value) 520,000 Projected benefit obligation 660,000 Pension assetliability 140,000 Prior service cost 60,000 VEGL - Loss 95,000 On December 31, 2011, the actuary provides the following additional data: Service cost for 2011 72,000 Actual return on plan assets in 2011 42,000 Amortization of prior service cost 8,000 Contributions in 2011 60,000 Benefits paid retirees in 2011 40,000 Settlement rate 8% Expected return rate 9% Average remaining service life of active employees (years) 6 In preparing its 2011 journal entries related to the pension plan, the company should credit its unexpected gain or loss account $217 $129 $33 $160