The following information pertains to Sparta Company’s defined benefit pension plan for 20X1:

Discount rate	8%
Expected rate of return on plan assets	10%
Remaining amortization period at 1/1 for prior service cost	8 years
Average service life for actuarial gains and losses	12 years
At 1/1
PBO	$ 600,000
Fair value of pension plan assets	720,000
AOCI—prior service cost	240,000
AOCI—net actuarial (gain) loss	(96,000)
At 12/31
PBO	910,000
Fair value of pension plan assets	825,000

Service cost for 20X1 was $90,000. The Sparta pension plan did not receive any employer contributions or pay any benefits during the year. Sparta uses the straight-line method of amortization over the maximum period permitted for amortizing actuarial gains and losses.

Required:

Determine the amount for each of the following items:

1. Interest cost.

2. Expected dollar return on plan assets.

3. Actual return on plan assets.

4. Recognized actuarial gain (minimum amortization).

5. Recognized prior service costs.

6. Balance in the AOCI—net actuarial (gain) loss account on December 31, 20X1.