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 220 770 7. Service cost for the year 2020 420 Contributions (funding in 2020) 760 Benefits paid in 202- 180 (a) Compute the actual return on the plan assets in 2020. Actual return on the plan assets $ 220