The Kollar Company has a defined benefit pension plan. Pension information concerning the fiscal years 2021 and 2022 are presented below ($ in millions): Information Provided by Pension Plan Actuary: a. Projected benefit obligation as of December 31, 2020 = $2,600, b. Prior service cost from plan amendment on January 2, 2021 = $800 (straight line amortization for 10-year average remaining service period). c. Service cost for 2021 = $600, d. Service cost for 2022 = $650. e. Discount rate used by actuary on projected benefit obligation for 2021 and 2022 = 10% f. Payments to retirees in 2021 = $460. g. Payments to retirees in 2022 = $530. h. No changes in actuarial assumptions or estimates. 1. Net gain-AOCI on January 1, 2021 = $350. J.Net gains and losses are amortized for 10 years in 2021 and 2022 Information Provided by Pension Fund Trustee: a. Plan asset balance at fair value on January 1, 2021 = $1,900. b. 2021 contributions = $620. c. 2022 contributions = $670 d. Expected long-term rate of return on plan assets = 12% e. 2021 actual return on plan assets = $170. f. 2022 actual return on plan assets = $220