Sunland Corp. has the following beginning-of-the-year present values for its projected benefit obligation and market-related values for its pension plan assets. 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, \$302,400 loss; 2025, \$97,200 loss; 2026, \$11,880 loss; and 2027, \$27,000 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. (Do not leave any answer field blank. Enter O for amounts.)