Naomi Company has $200$ employees who are expected to receive benefits under the

company$$s defined benefit pension plan. The average number of service years per

employee is $12$ years. The actuary for the company$$s pension plan calculated the

following net gains and losses:

For the year ended December $31($Gain$)$ or Loss

$2021($$$350,000)$

$2022480,000$

$2023(700,000)$

Prior to $2021,$ there was no unrecognized net gain or loss.

Information about the company$$s projected benefit obligation and market$-$related asset

values follows:

As of January $1$

$202120222023$

Projected benefit obligation $$2,400,000$ $$2,650,000$ $$2,740,000$

Market$-$related asset values $2,250,0002,420,0002,500,000$

Required:

Based on the above information, prepare a schedule which reflects the amount of

unrecognized net gain or loss to be amortized by the company as a component of pension

expense for the years $2021,2022,$ and $2023,$ using the corridor approach.

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