Gottschalk Company sponsors a defined benefit plan for its 100 employees. On January 1, 2014, the company's actuary provided the following information.

Accumulated other comprehensive loss (PSC)	$150,000
Pension plan assets (fair value and market-related asset value)	?200,000
Accumulated benefit obligation	?260,000
Projected benefit obligation	?380,000

The average remaining service period for the participating employees is 10 years. All employees are expected to receive benefits under the plan. On December 31, 2014, the actuary calculated that the present value of future benefits earned for employee services rendered in the current year amounted to $52,000; the projected benefit obligation was $490,000; fair value of pension assets was $276,000; the accumulated benefit obligation amounted to $365,000. The expected return on plan assets and the discount rate on the projected benefit obligation were both 10%. The actual return on plan assets is $11,000. The company's current year's contribution to the pension plan amounted to $65,000. No benefits were paid during the year.

(c)	Compute the amount of the 2014 increase/decrease in gains or losses and the amount to be amortized in 2014 and 2015.

(d)	Indicate the pension amounts reported in the financial statement as of December 31, 2014.