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The actuary for the pension plan of Oriole Inc. calculated the following net gains and losses. Incurred during the Year (Gain) or Loss 2020 $302,200

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

Incurred during the Year

(Gain) or Loss

2020

$302,200

2021

476,600

2022

(210,400)

2023

(291,300)
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)

2020

$4,029,300 $2,423,700

2021

4,515,400 2,180,800

2022

5,019,900 2,580,100

2023

4,255,600 3,067,900
Oriole 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 4,400. The beginning balance of accumulated OCI (G/L) is zero on January 1, 2020. 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 2020, 2021, 2022, and 2023. Apply the corridor approach in determining the amount to be amortized each year.

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