one problem

E20.16. (amortization of Accumulated Oci (g/l), Corridor Approach, Pension Expense Computation) The actuary for the pension plan of Gustafson Inc. calculated the following net gains and losses. Incurred during the Year (Gain) or Loss 2012 $300,000 2013 480,000 2014 (210,000) 2015 (290,000) Other information about the company's pension obligation and plan assets is as follows. Projected Benefit Obligation Plan Assets (market-related asset value $4,000,000 $2,400,000 4,520,000 2,200,000 5,000,000 2,600,000 4,240,000 3,040,000 Gustafson Inc. has a stable labor force of 400 employees who are expected to receive benefits under the plan. The total service-years for all participating employees is 5,600. The beginning balance of accumulated OCI (G/L) is zero on January 1, 2012. The market-related value and the fair value of plan assets are the same for the 4-year period. Use the average remaining service life per employee as the basis for amortization. Instructions (Round to the nearest dollar.) Prepare a schedule which reflects the minimum amount of accumulated OCI (G/L) amortized as a component of net periodic pension expense for each of the years 2012, 2013, 2014, and 2015. Apply the \"corridor\" approach in determining the amount to be amortized each year