Pension Plan Calculations
the Following Information Relates to the Defined

Pension plan calculations
The following information relates to the defined benefit pension plan for Strawberry Dale Ltd.: $\begin{array}{lrrr}\text { } & \text { \underline{\text{ Dec 31/19 }} } & \text { \underline{\text{ Dec 31/20 }} } \\\text{ Defined benefit obligation } & \$ 2,250,000 & \$ 3,000,000 \\ \text { Fair value of plan assets } & 2,300,000 & 2,640,000 \\\text { Interest rate } & 8 \% & 8 \% \\\text { Expected rate of return } & 7 \% & 6 \% \\ \end{array}$ In 2020, the corporation contributed $ 390,000 to the plan, and the trustee paid $ 210,000 in benefits to retirees.
Instructions
For the year ended December 31, 2020
a) Calculate the interest on the obligation.
b) Calculate the actual return on plan assets.
c) Calculate the unexpected gain or loss (if any).