The actuary for the pension plan of Sunland Inc. calculated the following net gains and losses. Incurred during the Year 2025 2026 2027 2028 Other information about the company's pension obligation and plan assets is as follows. As of January 1, 2025 2026 2027 Year 2028 (Gain) or Loss $301,220 477,600 (211,500) (290,200) Projected Benefit Obligation .$3,996,200 4,495,800 5,006,600 4,229,760 Plan Assets (market-related asset value) Projected Benefit Obligation $2,385,700 2,198,700 Sunland 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, 2025. 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, Plan Assets 2,592,500 Prepare a schedule which reflects the minimum amount of accumulated OCI (G/L) amortized as a component of net periodic pension expense for each of the years 2025, 2026, 2027, and 2028. Apply the "corridor" approach in determining the amount to be amortized each year. (Round answers to 0 decimal places, e.g. 2,500.) 3,011,100 Corridor Accumulated OCI (G/L) Minimum Amortization of (Gain) Loss

The actuary for the pension plan of Sunland inc calculated the following net pains and lorses. le ore emplover as the bivilor amortiration