Oriole Corp. has the following beginning$-$of$-$the$-$year present values for its projected benefit obligation and market$-$related values for

its pension plan assets.

The average remaining service life per employee in $2024$ and $2025$ is $10$ years; and in $2026$ and $2027,$ is $12$ years. The net gain or loss

that occurred during each year is as follows: $2024,$$$324,800$ loss; $2025,$$$104,400$ loss; $2026,$$$12,760$ loss; and $2027,$ $$29,000$ gain.

$($In working the solution, the gains and losses must be aggregated to arrive at year$-$end balances.$)$

Using the corridor approach, compute the amount of net gain or loss amortized and charged to pension expense in each of the four

years, setting up an appropriate schedule. $($Do not leave any answer field blank. Enter $O$ for amounts.$)$

Year Minimum Amortization of Loss

$2024$$

$2025$

$2026$

$2027$