Gibbs Company has 200 employees who are expected to receive benefits under the company defined benefit pension plan. The average remaining service life per employee is 10 years.. The actuary for the company's pension plan calculated the following net gains and losses: For the Year Ended Prior to 2010, there was no unrecognized net gain or loss. information about the company's projected benefit obligation and market-related (and fair) value plan assets follows: Required: Based on the above information about Gibbs Company, prepare a schedule which reflects the amount of net gain or loss to be amortized by the company as a component of pension expense for the years 2010 and 2011. The company amortizes net gains or losses using the straight-line method over the average service life of participating employees