The average remaining service life per employee is 10.5 years. The service cost component of net periodic pension expense for employee services rendered amounted to $404,000 in 2020 and $476,000 in 2021 . The accumulated OCl (PSC) on January 1, 2020, was \$1,449,000. No benefits have been paid. Compute the amount of accumulated OCl (PSC) to be amortized as a component of net periodic pension expense for each of the years 2020 and 2021. Amount of accumulated OCl (PSC) to be amortized for the year 2020 Amount of accumulated OCI (PSC) to be amortized for the year 2021