Waterway Company sponsors a defined benefit pension plan. The corporation's actuary provides the following information about the plan. January 1, 2020 $1,560 2,010 2.260 1,540 December 31, 2020 $2,010 2,820 2,980 2,560 Vested benefit obligation Accumulated benefit obligation Projected benefit obligation Plan assets (fair value) Settlement rate and expected rate of return Pension asset/liability Service cost for the year 2020 Contributions (funding in 2020) Benefits paid in 202- 10 % 720 ? 400 730 200 (a) Compute the actual return on the plan assets in 2020. Actual return on the plan assets $ 490 (b) Compute the amount of the other comprehensive income (G/L) as of December 31, 2020. (Assume the January 1, 2020, balance was zero.) (Enter loss using either a negative sign preceding the number eg.-45 or parentheses eg. (45).) Net pension liability gains and losses $ 140 (c) Compute the amount of net gain or loss amortization for 2020 (corridor approach). Net gain or loss amortization $ 0 (d) Compute pension expense for 2020. Pension expense $ 386