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 2025 and $476,000 in 2026 . The accumulated OCI (PSC) on January 1,2025 , was $1,449,000. No benefits have been paid. (a) Compute the amount of accumulated OCI (PSC) to be amortized as a component of net periodic pension expense for each of the years 2025 and 2026 . Amount of accumulated OCI (PSC) to be amortized for the year 2025$ Amount of accumulated OCI (PSC) to be amortized for the year 2026$