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.

		Projected Benefit Obligation		Plan Assets Value
2024		$2,420,000		$2,299,000
2025		2,904,000		3,025,000
2026		3,569,500		3,146,000
2027		4,356,000		3,630,000

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, $338,800 loss; 2025, $108,900 loss; 2026, $13,310 loss; and 2027, $30,250 gain. (In working the solution, the gains and losses must be aggregated to arrive at year-end balances.)

Required

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.