The funded status of blank inc.s defined benefit pension plan and the balances in prior service cost and the net gain-pensions, are displayed ($ = thousands)

2025 beginning balances 2025 ending balances

PBO 2,300 2,501

Plan assets 2,400 2,591

*Funded status 100 90

Prior service cost-AOCI 325 300

Net gain-AOCI 330 300

The retirees were paid $2,700 and the employer contribution to the pension fund was $245,000 at the end of 2025. The expected rate of return on plan assets was 10% and the actuarys discount rate is 7%. No changes in actuarial estimates and assumptions regarding the PBO.

Determine the following amounts for 2025:

1. Actual return on plan assets

2. Loss or gain on plan assets

3. Service cost

4. Pension expense

5. Average remaining service life of active employees (used to determine amortization of net gain)