The following data are for the pension plan for the employees of Sandhill Company. 1/1/20 12/31/20 12/31/21 $ 5200000 $ 5230000 $ 7000000 5620000 5650000 7610000 6640000 4810000 6110000 Accumulated benefit obligation Projected benefit obligation Plan assets (at fair value) AOCL-net loss Settlement rate (for year) Expected rate of return (for year) 0 966000 1050000 11% 9% 9% 8% Sandhill's contribution was $848000 in 2021 and benefits paid were $745000. Sandhill estimates that the average remaining service life is 15 years. The actual return on plan assets in 2021 was O $427000. O $530000. O $397000. O $420000