The following information is for the pension plan for the employees of Sheridan, Inc.

		12/31/20			12/31/21
Accumulated benefit obligation		$2,760,000			$3,720,000
Projected benefit obligation		3,060,000			3,960,000
Fair value of plan assets		3,090,000			3,590,000
AOCI - Net (gain) or loss		(385,000)			(440,000)
Settlement rate		7%			7%
Expected rate of return		6%			5%

Sheridan estimates that the average remaining service life is 15 years. Sheridan's contribution was $488,000 in 2021 and benefits paid were $240,000.

Calculate the interest cost for 2021.

Interest cost for 2021

$

Calculate the actual return on plan assets in 2021.

Actual return on plan assets for 2021

$

Calculate the unexpected gain or loss in 2021.

Unexpected gain or loss in 2021

$

Calculate the corridor for 2021 and the amortization of the net gain for 2021. (Round answers to 0 decimal places, e.g. 5,275.)

Corridor for 2021		$
Amortization of the net gain for 2021		$