The actuary for the pension plan of Gustafson Inc. calculated the following net gains and losses.

Incurred during the Year ----- (Gain) or Loss

2014 $303,300

2015 485,900

2016 (248,600)

2017 (296,100)

Other information about the companys pension obligation and plan assets is as follows.

As of January 1, ------- Projected Benefit Obligation ------- Plan Assets (market-related asset value)

2014 $4,009,600 $2,403,400

2015 4,520,500 2,207,600

2016 5,006,500 2,604,900

2017 4,243,800 3,042,000

Gustafson Inc. has a stable labor force of 400 employees who are expected to receive benefits under the plan. The total service-years for all participating employees is 4,800. The beginning balance of accumulated OCI (G/L) is zero on January 1, 2014. The market-related value and the fair value of plan assets are the same for the 4-year period. Use the average remaining service life per employee as the basis for amortization. Compute the minimum amount of accumulated OCI (G/L) amortized as a component of net periodic pension expense for each of the years 2014, 2015, 2016, and 2017. Apply the corridor approach in determining the amount to be amortized each year. (Round answers to 0 decimal places, e.g. 2,500.)

Year Minimum Amortization of (Gain) Loss:

2014 $

2015 $

2016 $

2017 $