The following information relates to the pension plan for the employees of a company:

1/1/20 (beg. of yr) 12/31/20 (end. of yr)

Projected benefit obligation $5,720,000 $6,440,000

Fair value of plan assets 7,800,000 9,540,000

Accumulated OCI 752,000Cr. 695,000Cr.

Settlement rate (for year) 10%

Expected rate of return (for year) 6%

The actual return on plan assets for 2020 is $319,000. The unexpected gain or loss on plan asset returns in 2020 is _____________. Very important: If the company has an Unexpected Loss, put a minus sign in front of the amount. If the company has an Unexpected Gain, then enter the amount without any plus or minus sign.