Nick Inc. sponsors a defined-benefit pension plan. The corporations actuary provides the following information about the plan.

		1/1/2021	12/31/2021
Projected benefit obligation		625,000
Plan assets		550,000
Prior service cost (plan amended)		228,000
Accumulated OCI (G/L)-Cr.		92,500
Expected rate of return			6%
Settlement rate			5%
Service cost			85,000
Contributions (funding)			120,000
Actual return on plan assets			44,000
Benefits paid to retirees			110,000
Average service life of all covered employees in years			10

INSTRUCTIONS: Compute the following for 2021 (Use comma in numbers, one thousand is 1,000, not 1000. No $ sign. No positive or negative sign).

(1) Interest cost
(2) Unexpected gain/loss on plan assets
(3) PSC amortization
(4) G/L amortization
(5) Total pension expense