DONOTCOPY Co.s' plan assets is shown below:

Fair value of plan assets, Jan. 1

2,000,000

Interest income (actual)

400,000

Unrealized gains from fair value changes (actual)

200,000

Costs of managing plan assets

40,000

Tax on gross returns

10%

Discount rate

12%

Requirements:

a.

How much is the return on plan assets?

b.

How much is the ending balance of the fair value of plan assets?

c.

How much is recognized in profit or loss and how much is recognized other comprehensive income?