The following data are for the pension plan for the employees of Lockett Company.

12/31/14 1/1/14 12/31/15

Accumulated benefit $2,500,000 $2,600,000 $3,400,000 Obligation Projected benefit 2,700,000 2,800,000 3,700,000 Plan assets (at fair value) 2,300,000 3,000,000 3,300,000 AOCL net loss 0 480,000 500,000 Settlement rate (for year) 10% 9% Expected rate of return (for year) 8% 7%

Locketts contribution was $420,000 in 2015 and benefits paid were $375,000. Lockett estimate that the average remaining service life is 15 years.

(a) What was Locketts 2015 actual return on plan assets?

(b) What amount, if any, of the AOCL-Net Loss is amortized in 2015

(c) What amount, if any, was Locketts actuarial gain or loss in 2015?

(d) What was Locketts service cost for 2015?