Pearl Company sponsors a defined benefit pension plan. The corporations actuary provides the following information about the plan.

		January 1, 2017		December 31, 2017
Vested benefit obligation		$1,400		$2,080
Accumulated benefit obligation		2,080		2,970
Projected benefit obligation		2,420		3,550
Plan assets (fair value)		1,610		2,520
Settlement rate and expected rate of return				10	%
Pension asset/liability		810		?
Service cost for the year 2017				410
Contributions (funding in 2017)				650
Benefits paid in 2017				190

(a) Compute the actual return on the plan assets in 2017.

Actual return on the plan assets: $ ______

(b) Compute the amount of the other comprehensive income (G/L) as of December 31, 2017. (Assume the January 1, 2017, balance was zero.) (Enter loss using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Net pension liability gains and losses: $ ______

(c) Compute the amount of net gain or loss amortization for 2017 (corridor approach).

Net gain or loss amortization: $ ______

(d) Compute pension expense for 2017.

Pension expense: $ ______