You are provided the following information:

Actual return on plan assets	3%
Average tenure of plan participants	20
Benefits paid	308
Contributions	500
Discount rate	4%
Expected return on plan assets	5%
OCI Gain amortization 2	600
Plan assets 1/1	4,200
Prior service cost	40
Projected benefit obligation	5,600
Service cost	680

Perform the calculation for each of the following:

1. (15) Projected benefit obligation 12/31
2. (15) Plan assets 12/31
3. (15) Pension expense
4. (5) The gain or loss to be recognized for pension expense for the current year applying the corridor approach.