Sarasota Company sponsors a defined benefit pension plan for its 600 employees. The company's actuary provided the following information about the plan. Projected benefit obligation Accumulated benefit obligation Plan assets (fair value and market-related asset value) Accumulated net (gain) or loss (for purposes of the corridor calculation) Discount rate (current settlement rate) Actual and expected asset return rate Contributions January 1, December 31, 2020 2020 2021 $2,810,000 $3,661,900 $4,202,852 1,880,000 2,413,000 2,901,000 1,690,000 2,898,000 3,799.000 0 198,000 (24,000) 9 % 8% 10 % 10 % 1,039,000 611,200 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 $401,000 in 2020 and $470,000 in 2021. The accumulated OCI (PSC) on January 1, 2020, was $1.333.500. 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 $ Amount of accumulated OCI (PSC) to be amortized for the year 2021