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Amortizing Pension Gain/Loss

On June 1, 2018, West Corporation established a defined benefit pension plan for its employees. The following information was available in 2020:

For 2021, compute the amortization of the account, Accumulated OCIPension Gain/Loss, assuming that the company uses the corridor approach in determining the minimum amortization to recognize. Assume that the average remaining service life of employees is 10 years.

Balance Projected Benefit Obligation Plan Assets Jan. 1, 2020 $3,625,000 Cr. 3,750,000 Dr. 637,500 Cr. Accumulated OCIPension Gain/Loss Note: Do not use a negative sign with your answer. Amortization of Pension Gain/Loss $ 0