Pharoah 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,$$$296,800$ loss; $2025,$ $$95,400$ loss; $2026,$$$11,660$ loss; and $2027,$$$26,500$ 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 $0$ for amounts.$)$