Delta 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 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

2018 $540,000

2019 (474,000)

2020 990,000

Prior to 2018, there was no unrecognized net gain or loss.

Information about the company's projected benefit obligation and market-related (and fair) value of plan assets follows:

As of January 1

2018 2019 2020

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

1. Based on the above information about Delta Company, complete a schedule which reflects the amount of net gain or loss to be amortized by the company as a component of pension expense for the years 2018, 2019, and 2020. The company amortizes net gains or losses using the straight-line method over the average service life of participating employees.