Goodday Ltd. has a defined benefit pension plan and a December 31 year-end. The following information relates to the plan:

Balances:
Defined benefit obligation, end of 20X7	$	5,295,000
Pension plan assets, fair value, end of 20X7		4,650,000
SFP net defined benefit liability, end of 20X7		645,000		cr.
SFP accumulated OCI, pension, end of 20X7		72,400		dr.
Retained earnings, end of 20X7		8,649,400		cr.
20X8 earnings, prior to any pension expense		4,232,000		cr.
Current service cost for 20X8, measured using the projected unit credit method		608,100
New past service cost granted in 20X8, negative because benefits were reduced and the liability has declined		((344,000	)
Contributions made to the pension plan assets paid at end of 20X8		435,000
Actuarial gain in 20X8, negative because caused by higher anticipated future mortality rates and the liability has declined		(102,000	)
Actual earnings in the fund, reported by the pension fund trustee, including interest, dividends, and change in fair value		152,800
Benefits paid to pensioners from Pension fund assets paid at end of 20X8		76,900
Interest rate on long-term corporate bonds, end of 20X8		4	%

Required: Prepare the journal entry to record the third element of pension accounting for the defined benefit plan. That is, calculate remeasurement(s). (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) A. Record the actuarial loss or gain due to change in assumptions.

B. Record the experience loss or gain on the fund earnings.