Question 2 - PENSION Compute the pension expense and the amount of OCI for the two years with the following Pension Trustee Report and Pension Actuary Report: Pension Trustee Report Opening assets, January 1 + Funding Payments to retirees + Expected return on assets Expected value, December 31 Actual market value, December 31 Unexpected gain (loss) Pension Actuary Report Opening accrued benefit obligation, January 1 Current service cost accrued evenly during year) Payments to retirees (paid evenly through year) + Interest Actual obligation, December 31 Actuarial gain (loss) 2020 $0 550,000 0 44,000 $594,000 476,000 $(118,000) 2019 $0 550,000 0 22,000 540,000 $32,000 2021 $476,000 645,000 (20,000) 88,000 1189,000 1,038,000 $(151,000) 2020 $540,000 580,000 (20,000) 64,000 1,150,000 $ 14,000