Gingrich Importers provides the following pension plan information
Fair value of pension plan assets, January 1, 2014 $2,376,700
Fair value of pension plan assets, December 31, 2014 2,803,500
Contributions to the plan in 2014 251,900
Benefits paid retirees in 2014 358,000.
From the data above, compute the actual return on the plan assets for 2014.