The funded status of Hilton Paneling Inc.'s defined benefit pension plan and the balances in prior service cost and the net gainpensions, are given below.

	($ in 000s)
		2021				2021
	Beginning Balances				Ending Balances
Projected benefit obligation	$	3,600			$	3,801
Plan assets		3,700				4,021
Funded status		100				220
Prior service costAOCI		420				350
Net gainAOCI		410				355

Retirees were paid $257,000, and the employer contribution to the pension fund was $258,000 at the end of 2021. The expected rate of return on plan assets was 10%, and the actuarys discount rate is 6%. There were no changes in actuarial estimates and assumptions regarding the PBO. Required: 1. Determine the actual return on plan assets of 2021. 2. Determine the loss or gain on plan assets of 2021. 3. Determine the service cost of 2021. 4. Determine the pension expense of 2021. 5. Average 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).)

1.	Actual return		thousand
2.			thousand
3.	Service cost		thousand
4.	Pension expense		thousand
5.	Average service period		years