The following information relates to the pension plan for the employees of Sheridan Co.:

		1/1/20				12/31/20				12/31/21
Accum. benefit obligation		$	8540000			$	8960000			$	11900000
Projected benefit obligation			9065000				9758000				13307000
Fair value of plan assets			8225000				10220000				11354000
AOCI net (gain) or loss			-0-				(1442000	)			(1610000	)
Settlement rate (for year)							10%				10%
Expected rate of return (for year)							7%				6%

Sheridan estimates that the average remaining service life is 16 years. Sheridan's contribution was $1253000 in 2021 and benefits paid were $917000. The unexpected gain or loss on plan assets in 2021 is