The actuary for the pension plan of Gustafson Inc. calculated the following net gains and losses.

     Incurred
 during the Year              (Gain) or Loss 
         2012                           $300,000
         2013                             480,000
         2014                           (210,000)
         2015                           (290,000)

Other information about the company’s pension obligation and plan assets is as follows.

Gustafson Inc. has a stable labor force of 400 employees who are expected to receive benefits under the plan. The total service-years for all participating employees is 5,600. The beginning balance of accumulated OCI (G/L) is zero on January 1, 2012. The market-related value and the fair value of plan assets are the same for the 4-year period. Use the average remaining service life per employee as the basis for amortization.

Instructions
(Round to the nearest dollar.)

Prepare a schedule which reflects the minimum amount of accumulated OCI (G/L) amortized as a component of net periodic pension expense for each of the years 2012, 2013, 2014, and 2015. Apply the “corridor” approach in determining the amount to be amortized each year.