Olean sponsors a defined-benefit pension plan. The following data relates to the operation of the plan for the year 2020.

Actual return on plan assets $400

Projected benefit obligation (beginning of year) 5,600

Market-related and fair value of plan assets (beginning of year) 3,600

The expected return on plan assets was 10% and the settlement rate was 6%. The journal entry to record the unexpected gains/losses in asset returns is: