I JUST NEED TO KNOW HOW TO GET THE LIABILITY GAIN/LOSS IN THIS PROBLEM

Jackson Company adopts acceptable accounting for its defined benefit pension plan on January 1, 2019, with the following beginning balances: plan assets $200,000; projected benefit obligation $250,000. Other data relating to 3 years' operation of the plan 2019 2020 2021 Annual service cost Settlement rate and expected rate of return Actual return on plan assets Annual funding (contributions) Benefits paid Prior service cost (plan amended, 1/1/20) Amortization of prior service cost Change in actuarial assumptions establishes a December 31, 2021, projected benefit obligation of: $16,000 10 % 18,000 16,000 14,000 $19,000 10 % 22,000 40,000 16,400 160,000 54,400 $26,000 10 % 24,000 48,000 21,000 41,600 520,000 Your answer is partially correct. Try again. Prepare a pension worksheet presenting all 3 years' pension balances and activities. (Enter all amounts as positive.) Service cost 26000 Dr. Interest cost 48330 Dr. Actual return 24000 Cr. Unexpected loss 2560 Cr. 2560 Dr. V Amortization of PSC 41600 Dr. 41600 Cr. Contributions 48000 Cr. Benefits Liability gain 16630 Cr