The following information pertains to Havana Corporation's defined benefit pension plan: (S in 000) Projected benefit obligation Plan assets Prior service cost-AOCI Net loss-AOCI 2013 Beginning balances ($6,000) 5,760 600 720 2014 Beginning balances ($6,504) 6,336 552 786 At the end of 2021, Cuba contributed S696 thousand to the pension fund and benefit payments of $624 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. 2. What is Cuba's 2021 actual retum on plan assets? 3. What is Cuba's 2021 gain or loss on plan assets? Required: Compute the gain and prepare the Journal entry to record the gain on plan assets