Franks Corn Dog has the beginning of year present values for its projected benefit obligation and market-related values for its pension plan assets.

PBO Plan Assets

2014 $1,000,000 $900,000

2015 $1,250,000 $1,100,000

2016 $1,600,000 $1,450,000

2017 $2,100,000 $2,000,000

The average remaining service-life per employee in 2014 and 2015 is 8 years and in 2016 and 2017 is 11 years. The net gain or loss that occurred during each year is as follows:

2014 $165,000 Gain

2015 $40,000 Gain

2016 $30,000 Loss

2017 $15,000 Loss

Using the corridor approach, compute the amount of net gain or loss amortized and charged to pension expense in each of the 4 years. Hint: In working the solution, the gains and losses denoted above must be aggregated to arrive at year-end balances.