Sheridan Company sponsors a defined benefit pension plan for its 600 employees. The companys actuary provided the following information about the plan. January 1, December 31, 2020 2020 2021 Projected benefit obligation $2,780,000 $3,629,200 $4,170,536 Accumulated benefit obligation 1,910,000 2,446,000 2,913,000 Plan assets (fair value and market-related asset value) 1,690,000 2,887,000 3,770,000 Accumulated net (gain) or loss (for purposes of the corridor calculation) 0 199,000 (23,000 ) Discount rate (current settlement rate) 9 % 8 % Actual and expected asset return rate 10 % 10 % Contributions 1,028,000 594,300 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 $400,000 in 2020 and $473,000 in 2021. The accumulated OCI (PSC) on January 1, 2020, was $1,459,500. 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.