To convertactual to expected returnon plan assets, what's the Worksheetadjustmentneeded in calculating 2019 Pension Expense for Fox Co. based on the following info?

Pension data for the 2019 calendar year:Service cost$ 70,000Actual return on plan assets9%Benefits to retirees60,000Expected return on plan assets7%Cash contributions50,000Settlement rate6%

Fox's Beginning 2019 Info (December 31, 2018 balances):Plan Assets$ 700,000Projected Benefit Obligation (PBO)850,000Accumulated net other comprehensive loss (average service life is 10 years)175,000Prior Service Cost (PSC-Fox uses years of service amortization method)300,000(This PSC is attributable to 80 employees who are expected to retire as follows:10 retire in 2 years, 15 in 3 years, 20 in 4 years, and 35 in 5 years)