Carla Importers provides the following pension plan information. Fair value of pension plan assets, January...

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Accounting

Carla Importers provides the following pension plan information.

Fair value of pension plan assets, January 1, 2017 $2,438,000

Fair value of pension plan assets, December 31, 2017 2,731,000

Contributions to the plan in 2017 289,000

Benefits paid retirees in 2017 365,000

From the data above, compute the actual return on the plan assets for 2017.

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