Exerclse 20-8 Metlock Corp, has the following beginning-af-the-year present values for its projected benefit obligation and market-related values for its pension plan assets. Projected Benefit Obligation Plan Assets Value 2016 2017 2018 2019 S2,260,000 2,712,000 3,333,500 4,068,000 $2,147,000 2,825,000 2,938,000 3,390,000 The average remaining service life per employee in 2016 and 2017 is 10 years and in 2018 and 2019 is 12 years. The net gain or loss that occurred during each year is as follows: 2016, $316,400 loss; 2017, s101,700 loss; 2018, $12,430 loss; and 2019, $29,250 gain. (In working the solution, the gains and losses must be aggregated to arrive at year-end balances.) Using the eorrider approach, eompute the amount of net gain ar loss amortized and charged to pension expense in each af the four years, setting up an apprapriate schedule. Year Minimum Amortization of Loss 2016 2017 2018 2019 Click i f you would like to Show Work for this