1. Naomi Company has 200 employees who are expected to receive benefits under the companys defined benefit pension plan. The average number of service years per employee is 10 years. The actuary for the companys pension plan calculated the following net gains and losses:

For the year ended December 31 (Gain) or Loss

2020 ($250,000)

2021 380,000

2022 (600,000)

Prior to 2020, there was no unrecognized net gain or loss.

Information about the companys projected benefit obligation and market-related asset values follows:

	As of January 1
	2020		2021		2022
Projected benefit obligation	$2,400,000		$2,650,000		$2,740,000
Market-related asset values	2,250,000		2,420,000		2,500,000

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 2020, 2021, and 2022, using the corridor approach