5 Part 3 (8 points) For 2019-2021, Hanna Company has 200 employees who are expected to receive benefits under the company's defined-benefit pension plan. The total number of service-years of these employees for 2019-2021 is 2,000. The actuary for the company's pension plan calculated the following net gains and losses: For the Year Ended December 31 (Gain Or Loss 2019 $660,000 2020 (594,000) 2021 990,000 Prior to 2019, there was no balance in accumulated OCI (G/L), Information about the company's projected benefit obligation and market-related (and fair) value of plan assets follows: As of January 1 2019 2020 2021 Projected benefit obligation $2,100,000 $2,340,000 $2,940,000 Fair value of plan assets 1,680,000 2,460,000 2,550,000 Required: Prepare a schedule to determine the minimum amount of net gain or loss to be amortized by the company as a component of pension expense for the years 2019, 2020, and 2021