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20.16 (LO! (Amortization of Accumulated OCI (G/L), Corridor Approach, Pension Expense Computation) The actuary for the pension plan of Gustafson Inc, calculated the following net gains and losses. Incurred During the Year (Gain) or Loss 2020 $300,000 2021 480.000 2022 (210,000) 2023 (290,000) Other information about the company's pension obligation and plan assets is as follows. Projected Bencfit Plan Assets As of January 1, Obligation (market-related asset value) 2020 $4,000,000 52.400,000 2021 4,520,000 2,200,000 2022 5,000,000 2,600,000 2023 4,240,000 3,040,000 Gustafson Inc. has a stable labor force of 400 employees who are expected to receive benefits under the plan. The total service-years for all participating employees is 5.600. The beginning balance of accumulated OCI (G/I.) is zero on January 1, 2020. The market-related value and the fair value of plan assets are the same for the 4-year period. Use the average remaining service life per employee as the basis for amortization