The following amounts have been abstracted from a firms pension work paper for the year...

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Accounting

The following amounts have been abstracted from a firms pension work paper for the year ended December 31, 2021:

  • Plan assets 1/1/21 $ 715,000
  • Projected benefit obligation 1/1/21 810,000
  • Service cost 84,000
  • Interest cost 48,600
  • Expected return 82,500
  • Actual return 63,600
  • Amortization of prior service cost 7,500
  • Employer contribution 65,000
  • Pensions paid 112,500
  • Amortization of unexpected loss 900
  • Increase in projected benefit obligation at 12/31/21 resulting

from actuarial changes 45,000

1) For the year ended December 31, 2021, what was the total dollar effect on other comprehensive income (loss)-unexpected gains (losses)?

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