The following information pertains to the pension plan of Beatty Business Group:

Note that the information in Columns (2) and (3) are as of the beginning of the year, whereas the information in Column (4) is measured over the year.
The AOCI—net actuarial (gain) loss at the end of 2008 was $(70,000). The Gain (loss) for the year account represents the excess of the realized return on pension plan assets over the expected return for the specific year. When a (gain) loss was reported, the realized return was (higher) lower than the expected return during that year. The estimated remaining service period of active employees is five years for each of the calendar years.
Required:
Provide a schedule showing how the (gain) loss is amortized over the 2009-2014 period. Clearly indicate whether the amortization increases or decreases the pension expense in each year.

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Year (1) 2008 PBO (2) Beginning of the Year $ 400,000 Fair Value of Pension Plan Assets (3) $ 390,000 410,000 (Gain) Loss for the Year (4) $ (60,000) 2009 450,000 2010 570,000 500,000 (120,000) 2011 840,000 800,000 120,000 2012 1,000,000 1,100,000 175,000 2013 1,200,000 1,280,000 250,000 2014 1,450,000 1,310,000 80,000