Bramble Company sponsors a defined benefit pension plan for its 600 employees. The companys actuary provided the following information about the plan.

		January 1,		December 31,
		2020		2020		2021
Projected benefit obligation		$2,790,000		$3,645,100		$4,183,708
Accumulated benefit obligation		1,890,000		2,427,000		2,899,000
Plan assets (fair value and market-related asset value)		1,710,000		2,909,000		3,756,000
Accumulated net (gain) or loss (for purposes of the corridor calculation)		0		200,000		(25,000	)
Discount rate (current settlement rate)				9	%	8	%
Actual and expected asset return rate				10	%	10	%
Contributions				1,028,000		556,100

The average remaining service life per employee is 10.5 years. The service cost component of net periodic pension expense for employee services rendered amounted to $404,000 in 2020 and $472,000 in 2021. The accumulated OCI (PSC) on January 1, 2020, was $1,365,000. No benefits have been paid.

Prepare a schedule which reflects the amount of accumulated OCI (G/L) to be amortized as a component of pension expense for 2020 and 2021.

Year		Projected Benefit Obligation		Plan Assets		10% Corridor		Accumulated OCI (G/L)		Minimum Amortization of (Gain) Loss
2020		$		$		$		$		$
2021