Sandhill Company sponsors a defined benefit pension plan. The corporation's actuary provides the following information about the plan. January 1, December 31, 2020 2020 Vested benefit obligation $1,450 $1,760 Accumulated benefit obligation 1,760 2,590 Projected benefit obligation 2,620 3,200 Plan assets (fair value) 1,850 2,650 Settlement rate and expected rate of return 10 % Pension asset/liability Service cost for the year 2020 Contributions (funding in 2020) Benefits paid in 202- 770 ? 420 760 180 (a) Compute the actual return on the plan assets in 2020. Actual return on the plan assets 220 (b) Compute the amount of the other comprehensive income (G/L) as of December 31, 2020. (Assume the January 1, 2020, 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 $ -113 (c) Compute the amount of net gain or loss amortization for 2020 (corridor approach). Net gain or loss amortization $ (d) Compute pension expense for 2020. Pension expense $ -420