The following information pertains to Sparta Company's defined benefit pension plan for 2017:

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 2017 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, 2017.