The funded status of Hilton Paneling Inc.$\text{'}$s defined benefit pension plan and the balances in prior service cost and the net gain$-$

pensions, are given below.

Retirees were paid $$259,000,$ and the employer contribution to the pension fund was $$256,000$ at the end of $2021.$ The expected rate

of return on plan assets was $10\%,$ and the actuary's discount rate is $6\%.$ There were no changes in actuarial estimates and assumptions

regording the PBO.

Required:

Determine the actuol return on plan assets of $2021.$

Determine the loss or gain on plan assets of $2021.$

Determine the service cost of $2021.$

Determine the pension expense of $2021.$

Aversge remaining service life of active employees $($used to determine amortization of the net gain$).$

$($For all requirements, enter your answers in thousands $($i$.$e$.200,000$ should be entered as $200).)$