Super Sport Limited sponsors a defined benefit pension plan for its employees. At the beginning of \(20 \mathrm{X} 3\), there is a pension asset of \(\$ 139,200\), as follows:

Required:
1. Calculate the corridor test to establish required amortization of actuarial gains and losses in \(20 \times 3\) and \(20 \times 4\), as needed. The company follows the practice of amortizing actuarial gains and losses to pension expense when the 1 January amount is outside the \(10 \%\) corridor.
2. Prepare a spreadsheet that summarizes relevant pension data for \(20 \times 3\) and \(20 \mathrm{X} 4\). As part of the spreadsheet, calculate pension expense and the related pension accrued benefit asset/liability for \(20 \times 3\) and \(20 X 4\).

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Defined benefit obligation Plan assets (fair value) Unamortized past service cost (vesting over five years; two years remaining at the beginning of 20X3) Unamortized actuarial losses Accrued pension asset $(509,100) 356,300 158,400 133,600 $139,200