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

		1/1/20				12/31/20				12/31/21
Accumulated benefit obligation		$	5400000			$	5410000			$	6850000
Projected benefit obligation			5560000				5770000				7530000
Plan assets (at fair value)			4600000				6230000				6780000
AOCL net loss			0				975000				1000000
Settlement rate (for year)							9%				10%
Expected rate of return (for year)							9%				8%

Cullumbers contribution was $861000 in 2021 and benefits paid were $751000. Cullumber estimates that the average remaining service life is 15 years. The actual return on plan assets in 2021 was

$360000.

$430000.

$550000.

$440000.