The following information relates to the pension plan for the employees of Sandhill Company: Accum. benefit obligation Projected benefit obligation Fair value of plan assets AOCI - net (gain) or loss Settlement rate (for year) Expected rate of return (for year) 1/1/25 $10040000 O $36960 gain. O $147800 loss. O $73900 gain. O $336000 gain. 10565000 9725000 The unexpected gain or loss on plan assets in 2026 is 0 12/31/25 $10460000 11258000 11630000 (1592000) 11% 8% 12/31/26 $13400000 14807000 12854000 (1760000) 11% Sandhill estimates that the average remaining service life is 16 years. Sandhill's contribution was $1403000 in 2026 and benefits paid were $1067000. 7%

The following information relates to the pension plan for the employees of Sandhill Company: Sandhill estimates that the average remaining service life is 16 years. Sandhill's contribution was $1403000 in 2026 and benefits paic were $1067000 The unexpected gain or loss on plan assets in 2026 is $36960 gain. $147800 loss, $73900 gain. $336000 gain