The following data are for the pension plan for the employees of Carla Vista Company. Accumulated benefit obligation Projected benefit obligation Plan assets (at fair value) AOCL - net loss Settlement rate (for year) Expected rate of return (for year) 1/1/20 $ 5200000 5430000 4610000 0 12/31/20 $ 5300000 5710000 6220000 956000 11% 12/31/21 $ 6830000 7650000 6760000 1120000 9% 8% 9% Carla Vista's contribution was $860000 in 2021 and benefits paid were $764000. Carla Vista estimates that the average remaining service life is 15 years. The actual return on plan assets in 2021 was $410000. $444000. $540000 $344000