The following information certains to Tom Corporation's defined benefit pension plan: ($ in 000) 2013 2014 Beginning Beginning balances balances Projected benefit obligation ($6,000) ($6,504) Plan assets 5.760 6.336 Prior service cost-AOCI 600 552 Net loss-AOCI 720 786 At the end of 2021, Tom contributed $696 thousand to the pension fund and benefit payments of S624 thousand were made to retirees. The expected rate of return on plan assets was 10%, and the actuary's discount rate is 8%. There were no changes in actuarial estimates and assumptions regarding the PBO. What is Tom's 2021 actual return on plan assets? What is Tom's 2021 gain or loss on plan assets? Required: Compute the gain and prepare the Journal entry to record the gain on plan assets