Exercise 20-16 The actuary for the pension plan of Blossom Inc. calculated the following net gains and losses. Incurred during the Year 2017 2018 2019 2020 (Gain) or Loss $302,700 476,000 (212,000) (289,000) Other information about the company's pension obligation and plan assets is as follows. Projected Benefit obligation Plan Assets (market-related asset value) As of January 2017 2018 2019 2020 $3,9B1,400 4,538,600 4,962,600 4,248,400 $2,397,500 2,194,400 2,605,000 3,065,800 Blossom Inc. has a stable labor force of 400 employecs who are expected to roccive bencfits under the plan. The total servic-years for all participating employces is 5,200. The beginning balance of accumulated OCI (GfL) is zcro on January 1, 2017 The market-related value and the fair value of plen assets are the same for the 4-yeer pericd. Use the average remaining service ife per emplayee as the basis for amortization Compute the minimum amount of accumulated OCI (G/L) mortized as a component of net periodic pension expense for each of the years 2017, 2018, 2019, and 2020. Apply the noorridor" approach in determining the mount to be amortized each year. (Round answers to 0 decimal places, e.g. 2,500.) Compute the minimum amount of accumulated OCI (G/L) amorozed as a component of net periodic pension expense for each of e years 2017, 2018, 2019, and 2020. Apply the "oorndor" approach in determining the amount to be amortized each yearRound answers to O decimal places, e.g. 2,soo.) Year Minimum Amortization of (Gain) Loss 2017 2018 2019 2020