Riverbed Company sponsors a defined benefit pension plan for its 600 employees. The companys actuary provided the following information about the plan.

		January 1,		December 31,
		2020		2020		2021
Projected benefit obligation		$2,800,000		$3,649,000		$4,194,920
Accumulated benefit obligation		1,910,000		2,443,000		2,913,000
Plan assets (fair value and market-related asset value)		1,720,000		2,932,000		3,763,000
Accumulated net (gain) or loss (for purposes of the corridor calculation)		0		198,000		(23,000	)
Discount rate (current settlement rate)				9	%	8	%
Actual and expected asset return rate				10	%	10	%
Contributions				1,040,000		537,800

The average remaining service life per employee is 10.5 years. The service cost component of net periodic pension expense for employee services rendered amounted to $399,000 in 2020 and $475,000 in 2021. The accumulated OCI (PSC) on January 1, 2020, was $1,428,000. No benefits have been paid.

(a)

Compute the amount of accumulated OCI (PSC) to be amortized as a component of net periodic pension expense for each of the years 2020 and 2021.

Amount of accumulated OCI (PSC) to be amortized for the year 2020		$ enter here
Amount of accumulated OCI (PSC) to be amortized for the year 2021		$ enter here