Problem Three: The actuary for the pension plan of Gavin Inc. calculated the losses. following beginning balance of net gains and Year Loss or (Gain) $100,000 60,000 100,000 80,000 2071 2015 20r8 2019 2820 2018 Other information about the company's pension obligation and plan assets (market values) is as follows: As of January 1 2015 2016 2017 2018 PBO $1,000,000 S1,500,000 S3,000,000 $2,000,000 Plan Assets 1,500,00 1,000,000 3,200,000 3,000,000 Gavin Co. 200 employees have 4,000 total service years. Required: Using the average remaining service life per employee, amortize the minimum amount of accumulated OCI for the years 2015 through 2018 based on the "corridor" approach. Be sure to show your work