Gallegos Corp. as the following beginning-of-the-year present values for its projected benefit obligation and market-related values for its pension plan assets. Projected Plan Benefit Assets ObligationValue 2016 4,858,000 4,615,100 2017 5,829,600 6,072,500 2018 7,165,550 6,315,400 2019 8,744,400 7,287,000 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, $680,120 loss; 2017, $218,610 loss; 2018, $26,719 loss; and 2019, $60,725 gain. Using the corridor approach, compute the amount of net gain or loss amortized and charged to pension expense in each of the four years