Pension Expense Salt & Vinegar Co. has a pension plan for its employees. On December 28, 2021, the company improved the benefits for the plan, which increased the actuarial obligation by $750,000. For purposes of interest calculations, management assumes that all accruals and cash flows occur at the end of the year. The pension plan's trustee and actuary provided the following information for the fiscal year ended December 31, 2021: Market value of plan assets, January 1, 2021 $5,400,000 Pension benefit obligation at January 1, 2021 7,200,000 Employer contribution to the pension trust (at end of year) 250,000 Actual return on plan assets 1,150,000 Expected return on plan assets 9.0% Current service cost, accrued at end of year 240,000 Pension benefit payments to retirees (at end of year) 200,000 Discount rate on pension obligation 9.0% Expected value of plan obligation, December 31, 2021 $648,000 Actual value of plan obligation, December 31, 2021 $510,000 REQUIRED. a. Calculate the unexpected gain or loss on plan assets. Indicate if the amount is a gain or loss. Enter your answers in the table below. b. Calculate the actuarial gain or loss on pension plan obligation. Indicate if the amount is a gain or loss. Enter your answers in the table below