*Exercise 20-16 The actuary for the pension plan of Sheffield Inc. calculated the following net gains and losses. (Gain) or Loss Incurred during the Year 2017 2018 2019 2020 $300,500 480,900 (210,000) (290,500) 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 $3,984,300 4,490,000 4,980,800 4,273,200 $2,395,500 2,213,900 2,580,400 3,021,400 Sheffield Inc. has a stable labor force of 400 employees who are expected to receive benefits under the plan. The total service-years for all participating employees is 6,800. The beginning balance of accumulated oCI (G/L) is zero on January 1, 2017. The market-related value and the fair value of plan assets are the same for the 4-year period. Use the average remaining service life per employee as the basis for amortization. Compute the minimum amount of accumulated OCI (G/L) amortized as a component of net periodic pension expense for each of the years 2017, 2018, 2019, and 2020. Apply the corridor" approach in determining the amount to be amortized each year. (Round answers to O decimal places, e.g. 2,500.) Year Minimum Amortization of (Gain) Loss 2017 2018 2019 2020