Sandhill Corp. has the following beginning$-$of$-$the$-$year present values for its projected benefit obligation and market$-$related values for

its pension plan assets.

The average remaining service life per employee in $2024$ and $2025$ is $10$ years; and in $2026$ and $2027,$ is $12$ years. The net gain or loss

that occurred during each year is as follows: $2024,$ $$308,000$ loss; $2025,$ $$99,000$ loss; $2026,$ $$12,100$ loss; and $2027,$ $$27,500$ gain. $($In

working the solution, the gains and losses must be aggregated to arrive at year$-$end balances.$)$

Using the corridor approach, compute the amount of net gain or loss amortized and charged to pension expense in each of the four

years, setting up an appropriate schedule. $($Do not leave any answer field blank. Enter $0$ for amounts.$)$