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

		January 1, 2020				December 31, 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			770			?
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

$

(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.