Gibbs Company has 280 employees who are expected to receive benefits under the company's defined-benefit pension plan. The total number of service-years of these employees is 2,800. The actuary for the company's pension plan calculated the following net gains and losses:

For the Year Ended December 31 (Gain) or Loss

2017 $720,000

2018 (634,000)

2019 1,070,000

Prior to 2017, there was no unrecognized net gain or loss.

Information about the company's projected benefit obligation and market-related (and fair) value of plan assets follows:

As of January 1

2017 2018 2019

Projected benefit obligation $2,180,000 $2,420,000 $3,020,000

Fair value of plan assets 1,760,000 2,540,000 2,630,000

Based on the above information about Gibbs Company, how do I prepare the 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 2017, 2018, and 2019 The company amortizes net gains or losses using the straight-line method over the average service life participating employees.