The projected benefit obligation (PBO) and plan assets of Illini Industries' defined benefit pension plan, and the balance in AOCI prior service cost and AOCI net gain, are given below in millions of $:

2019 Beginning Balance2019 Ending Balance

Projected benefit obligations 3,5003,675

Plan Assets 3,6003,925

AOCIPrior service cost 400 360

AOCINet gain 450595

Retirees were paid $300 million, and the employer contribution to the pension fund was $255million at the end of 2019. The expected return on plan assets was 6%, and the discount rate was 7%. There were no changes in actuarial estimates and assumptions regarding the PBO, and no plan amendments. The average remaining service life of employees is 10years.

Required: Determine the following amounts for 2019. Please show your work.

1)Actual return on plan assets

2)Gain or loss on plan assets

3) Service cost

4)Prior service cost amortization

5) Amortization of net gain

6) Pension expense