George Incorporated has the following balances as of the beginning of each year:

Year PBO Pension Asset (Liability)

2010 $1,700,000 $(200,000)

2011 2,300,000 100,000

In 2010 there is also a $200,000 opening balance in Accumulated OCI for unrecognized gains. The average remaining service life per employee in 2010 is 10 years, and in 2011 it is 12 years. The net gain or loss that occurred during each year is as follows:

Year Gain (Loss)

2010 $(350,000)

2011 400,000

Required:

Compute the net gain/loss that is amortized in each of the 2 years above.