Waterway Importers provides the following pension plan information. Fair value of pension plan assets, January 1, 2017 $2,249,000 Fair value of pension plan assets, December 31, 2017 2,587,000 Contributions to the plan in 2017 287,000 Benefits paid retirees in 2017 360,000 From the data above, compute the actual return on the plan assets for 2017. Actual return on plan assets for 2017 $