(Computation of Actual Return, Gains and Losses, Corridor Test, and Pension Expense)
Erikson Company sponsors a defined benefit pension plan. The corporation's actuary provides the following information about the plan.
January 1 December 31
2010 2010
Vested benefit obligation $1,905 $2,413
Accumulated benefit obligation 2,413 3,467
Projected benefit obligation 3,175 4,191
Plan assets (fair value) 2,159 3,327
Settlement rate and expected rate of return 10%
Pension asset/liability 1,016 ?
Service cost for the year 2010 508
Contributions (funding in 2010) 889
Benefits paid in 2010 254
(If answer is zero, please enter a 0, do not leave any fields blank)

(a) Compute the actual return on the plan assets in 2010.

(b) Compute the amount of the other comprehensive income (G/L) as of December 31, 2010. (Assume the January 1, 2010, balance was zero.)

(c) Compute the amount of net gain or loss amortization for 2010 (corridor approach).

(d) Compute pension expense for 2010.