Katrina, Inc. operates a defined benefit pension scheme for staff. The pension scheme has been operating for a number of years but not following IAS 19. The finance director is unsure of which accounting policy to adopt under IAS 19 because he has heard very conflicting stories. He went to one presentation in 2018 that referred to a 10% corridor approach to actuarial gains and losses, recognising them in profit or loss, but went to another presentation in 2020 that said actuarial gains and losses should be recognised in other comprehensive income. The pension scheme had market value of assets of 6.4 million and a present value of obligations of $7.0 million on 1 January 2021. There were no actuarial gains and losses brought forward into 2021. The details relevant to the pension are as follows (in $000):

	2019	2020	2021
Discount rate at start of year Expected rate of return on plan assets at start of year Current service cost Benefits paid Contributions paid Present value of obligations at 31 December market value of plan assets at 31 December	6% 10% 300 280 240 7,200 6,800	5% 9% 320 300 240 7,000 7,200	4% 8% 340 260 260 6,400 7,200

Based on the given information,

1. CALCULATE the amount of pension scheme would be accounted for the period 2021 2023 under IAS 19 (2018).