Sarasota Company sponsors a defined benefit plan for its 100 employes.On January 1, 2017, the company's actuary provided the following information Accumulated other comprehensive loss (PSC) Pension plan assets (fair value and market-related asset value) Accumulated benefit obligation Projected benefit obligation $151,800 201,400 263,400 380,100 ng employees is 10 years. All employees are expected to receive benefits under the plan. On December 31, 2017, the actuary calculated that the present value of future benefits eamed for employee services of pension assets was $276,800; the accumulated benefit obligation amounted e rendered in the current year years contribution to the pension plan amounted to $64,100. No benefits were paid during the year amounted to $56,700, the projected beneft obligation was $492,500; fair value to $367,700. The expected return on plan assets and the discount rate on the projected benefit obligation were Compute the amount of the 2017 increase/decrease in gains or losses and the amount to be amortizedin 2017 d 201 2017 Inerease/Decrease in Amortization in 2017 Amortization in 2018