Problem #2 Amortization of Unrecognized Losses and Gains Jana Smith Company had the following information regarding their pension plans at the end of 2019, 2020, and 2021: December 31, 2019 PBO PPA Unrecognized loss recorded on December 31, 2019 Average remaining service years $25 million $19 million $4 million 10 years December 31, 2020 PBO PPA Unrecognized loss recorded on December 31, 2020 Average remaining service years $30 million $26 million $1.2 million 10 years December 31, 2021 PBO PPA Unrecognized gain recorded on December 31, 2021 Average remaining service years $31.5 million $23.6 million $0.8 million 9 years REQUIRED: For each case, compute the amortization of the unrecognized loss using the corridor amortization method for 2020 and 2021. Show computations