The KLM Corporation reported the following information regarding its defined benefits pension plan for 2020 : 1/1/2022 return actuarial gain resulting from excess of actual return over expected ($350,000) Plan assets 1/1/2022 $2,570,000 Projected Benefits Liability 1/1/2022 \$3,000,000. Average remaining years of service for current employees is 10 years. Required: 1. determine how much amortization of the actuarial gain should be recognized in the calculation of 2022 pension expense. 2. Make the journal entry for this gain amortization