Martinez Importers provides the following pension plan information.

Fair value of pension plan assets, January 1, 2020 $2,496,000

Fair value of pension plan assets, December 31, 2020 2,821,000

Contributions to the plan in 2020 291,000

Benefits paid retirees in 2020 366,000

From the data above, compute the actual return on the plan assets for 2020.

Actual return on plan assets for 2020 $???

Teal Co. provides the following information about its postretirement benefit plan for the year 2020.

Service cost $83,900

Prior service cost amortization 3,100

Contribution to the plan 51,000

Actual and expected return on plan assets 67,100

Benefits paid 42,700

Plan assets at January 1, 2020 697,300

Accumulated postretirement benefit obligation at January 1, 2020 756,400

Accumulated OCI (PSC) at January 1, 2020 103,300 Dr.

Discount rate 8%

Compute the post retirement benefit expense for 2020.

Post retirement benefit expense: ????