Coronado Inc. has beginning-of-the-year present values for its projected benefit obligation and market-related values for its pension plan assets. Projected Benefit Obligation Plan Assets Value 2019 $ 890,000 $ 801,000 2020 1,112,500 979,000 2021 1,424,000 1,290,500 2022 1,869,000 1,780,000 The average remaining service life per employee in 2019 and 2020 is 8 years and in 2021 and 2022 is 11 years. The net gain or loss that occurred during each year is as follows: 2019, $ 146,850 gain; 2020, $ 35,600 gain; 2021, $ 26,700 loss; and 2022, $ 13,350 loss. (In working the solution, the gains and losses must be aggregated to arrive at year-end balances.) Using the corridor approach, compute the amount of net gain or loss amortized and charged to pension expense in each of the 4 years, setting up an appropriate schedule. Year Minimum Amortization of Loss 2019 $ 146850 2020 $ 2021 $ 2022 $ e Textbook and Media