Sunland Inc. has beginning-of-the-year present values for its projected benefit obligation and market-related values for its pension plan assets. Projected Benefit Obligation Plan Assets Value 2019 $900,000 $810,000 2020 1,125,000 990,000 2021 1,440,000 1,305,000 2022 1,890,000 1,800,000 The average remaining service life per employee in 2019 and 2020 is 8 years and in 2021 and 2022 is 11 years. The net gain or loss that occurred during each year is as follows: 2019, $148,500 gain; 2020, $36,000 gain; 2021, $27,000 loss; and 2022, $13,500 loss. (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 4 years, setting up an appropriate schedule