Culver 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 Rectangular Smi 2019 $1,040,000 $936,000 2020 1,300,000 1,144,000 2021 1,664,000 1,508,000 2022 2,184,000 2,080,000 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, $171,600 gain; 2020, $41,600 gain; 2021, $31,200 loss; and 2022, $15,600 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 $ 2020 $ GA 2021 $ GA 2022 $