The KLM Corporation reported the following information regarding its defined

benefits pension plan for $2020$ :

$\frac{1}{1}\frac{?}{2022}$

actuarial gain resulting from excess of actual return over expected

return

$($$$350,000)$

Plan assets $\frac{1}{1}\frac{?}{2022}$

$$2,570,000$

Projected Benefits Liability $1/1/2022$ $$3,000,000.$

Average remaining years of service for current employees is $10$ years.

Required:

determine how much amortization of the actuarial gain should be recognized

in the calculation of $2022$ pension expense.

Make the journal entry for this gain amortization.