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)

2020990,000

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

201820192020

Projected benefit obligation$2,100,000$2,340,000$2,940,000

Fair value of plan assets1,680,0002,460,0002,550,000

Instructions

Based on the above information about Delta Company, 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.