Bluff County's schedule of changes in net pension liability and related ratios is shown below....

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Accounting

Bluff County's schedule of changes in net pension liability and related ratios is shown below. (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations. Round percentage answers to 2 decimal places.)

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Compute the missing amounts:

BLUFF COUNTY EMPLOYEE RETIREMENT SYSTEM
Schedule of Changes in the County's Net Pension Liability and Related Ratios
Last 3 Fiscal years
2017 2016 2015
Total pension liability
Service cost $123,225 $125,440 $127,950
Interest 182,580 169,960
Differences between expected and actual experience 1,250 (850) 625
Benefit payments (including refunds of employee contributions) (248,000) (217,960)
Net change in total pension liability 66,205 75,590
Total pension liability, beginning 2,083,715 1,927,550
Total pension liability, ending
Plan fiduciary net position
Contributionsemployee $32,450 $36,240
Contributionsemployer 98,620 102,530 91,550
Net investment income 18,990 (21,510)
Benefit payments (including refunds of employee contributions) (64,500) (42,780) (51,330)
Administrative expenses (3,290) (3,110) (2,840)
Net change in plan fiduciary net position 80,500
Plan fiduciary net position, beginning 1,011,680
Plan fiduciary net position, ending 1,220,490 1,057,720
Net pension liability, ending $929,430
Plan fiduciary net position as a percentage of total pension liability % 54.62 % 52.67 %
Covered-employee payroll $489,810
Net pension liability as a percentage of covered-employee payroll 185.09 % 194.86 % %

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