2. At 1/1/20, Oz Co. has a total $238,000 loss in AOCI related to pension gains and losses. Also at the beginning of the year, the PBO is $1,590,000, and the Plan Assets have a value of $1,230,000. The average remaining service life of Oz's employees is 10 years. The settlement rate is 8%. What would be the memo entry needed, if any, to record the amortization of the accumulated loss? 3. What if instead the Oz had a $302,000 accumulated gain in AOCI?