Please help me with part 2 calculation

Montoya Company has available the following information about its defined-benefit pension plan for the year ending December 31, 2018: Service cost for 2018 $ 25,400 Accumulated benefit obligation 687,000 Plan assets at fair value 634,000 Accumulated OCI (PSC) 304,000 Vested benefit obligation 509,000 Market-related asset value 729,000 Projected benefit obligation 863,000 Accumulated OCI net gain 92,200 Interest on projected benefit obligation 68,000 Part 1 Correct answer isen Xo answer is correct. Calculate the pension asset/liability to be recorded at December 31, 2018. Pension Part 2 Incorrect answer is not answer is incorrect. Calculate the 2018 amortization of the net gain. The average remaining service life of employees is 10 years. Amortization of the net gain 340