Martinez Company sponsors a defined benefit pension plan for its 600 employees. The company's actuary provided the following information about the plan. January 1, 2017 2017 2018 Projected benefit obligation Accumulated benefit obligation Plan assets (fair value and market-related asset value) Accumulated net (gain) or loss (for purposes of the cornidor calculation) Discount rate (current settlement rate) Actual and expected asset return rate $2,800,000 $3,654,000 $4,200,320 00,000 2,413,000 2,896,000 ,690,000 2,879,000 3,764,000 0 199,000 (25,000) 9% 10% 8% 10 % 1,020,000 597,100 The average remaining ervice life per employee is 10.5 years. The service cost component of net periodic pension expense for employee services rendered amounted to $403,000 in 2017 and $478,000 in 2018. The accumulated OCI (PSC) on January 1, 2017, was $1,512,000. No benefits have been paid Ca) Prepare a schedule which reflects the amount of accumulated OCI (G/L) to be amortized as a component of pension expense for 2017 and 2018 10% Corridor Projected Benefit Plan Assets Accumulated Minimum Amortization oCI (G/L) of (Gain) Loss Year Obligation 2017 S 2018