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.

Projected

Benefit

Obligation

Plan

Assets

Value

$2024$

$$2,340,000$ $$2,223,000$

$2025$

$2,808,0002,925,000$

$2026$

$3,451,5003,042,000$

$2027$

$4,212,0003,510,000$

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: $2024,$ $$327,600$ loss; $2025,$ $$105,300$ loss; $2026,$ $$12,870$ loss; and $2027,$ $$29,250$ 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.