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The following amounts have been abstracted from a firms pension work paper for the year ended December 31, 2021:
- Plan assets 1/1/21 $ 715,000
- Projected benefit obligation 1/1/21 810,000
- Service cost 84,000
- Interest cost 48,600
- Expected return 82,500
- Actual return 63,600
- Amortization of prior service cost 7,500
- Employer contribution 65,000
- Pensions paid 112,500
- Amortization of unexpected loss 900
- Increase in projected benefit obligation at 12/31/21 resulting
from actuarial changes 45,000
1) For the year ended December 31, 2021, what was the total dollar effect on other comprehensive income (loss)-unexpected gains (losses)?
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