Exercise 20-17 (Part Level Submission) Buffalo Company sponsors a defined benefit pension plan for its 600 employees. The companys actuary provided the following information about the plan. January 1, December 31, 2020 2020 2021 Projected benefit obligation $2,810,000 $3,662,900 $4,206,932 Accumulated benefit obligation 1,890,000 2,426,000 2,879,000 Plan assets (fair value and market-related asset value) 1,710,000 2,916,000 3,784,000 Accumulated net (gain) or loss (for purposes of the corridor calculation) 0 197,000 (24,000 ) Discount rate (current settlement rate) 9 % 8 % Actual and expected asset return rate 10 % 10 % Contributions 1,035,000 576,400 The average remaining service life per employee is 10.5 years. The service cost component of net periodic pension expense for employee services rendered amounted to $403,000 in 2020 and $472,000 in 2021. The accumulated OCI (PSC) on January 1, 2020, was $1,281,000. No benefits have been paid. Collapse question part (a) Compute the amount of accumulated OCI (PSC) to be amortized as a component of net periodic pension expense for each of the years 2020 and 2021. Amount of accumulated OCI (PSC) to be amortized for the year 2020 $ Amount of accumulated OCI (PSC) to be amortized for the year 2021 $ Click if you would like to Show Work for this question: Open Show Work