Sarasota Corp. has the following beginning-of-the-year present values for its projected benefit obligation and market-related values for its pension plan assets. 2019 2020 2021 2022 Year 2019 2020 Projected Benefit Obligation $2,340,000 $2,223,000 2021 2,808,000 2022 3,451,500 4,212,000 The average remaining service life per employee in 2019 and 2020 is 10 years and in 2021 and 2022 is 12 years. The net gain or loss that occurred during each year is as follows: 2019, $327,600 loss; 2020, $105,300 loss; 2021, $12,870 loss; and 2022, $29,250 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. $ Plan Assets Value $ 2,925,000 $ 3,042,000 Minimum Amortization of Loss $ 3,510,000 9360 0 0 0