The actuary for the pension plan of Rilley Company calculated the following net gains and losses. Year End of Year (Gain) or Loss 2022 $ 310 2023 100 2024 (202) 2025 (620) 2026 (950) Other information about the companys pension obligation and plan assets is as follows. As of January 1 Projected Benefit Plan Assets Obligation (Fair Value) 2022 $2,500 $2,800 2023 2,900 3,000 2024 3,200 3,100 2025 3,400 2,900 2026 3,600 3,200 Rilley Company has a stable labor force of 5 0 employees who are expected to receive benefits under the plan. The total service-years for all participating employees are 250. The beginning balance of Accumulated Other Comprehensive Income (G/L) is zero on January 1, 2022. The market-related value and the fair value of plan assets are the same for the 5-year period. Use the average remaining service life per employee as the basis for amortization. REQUIRED: Prepare a schedule (on the following page) which reflects the minimum amount of OCI (G/L) amortized as a component of net periodic pension expense for each of the years 2022, 2023, 2024, 2025, and 2026. Apply the corridor approach in determining the amount to be amortized each year. (Round to the nearest dollar, if necessary.)

5 Year projected Benefits Plan assets corridor (10%) accumulated OCI Amortization 2022 2023 2024 2025 2026 Show calculations below: