Wildhorse Company sponsors a defined benefit pension plan for its 600 employees. The company's actuary provided the following information about the plan. 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 $396,000 in 2025 and $471,000 in 2026 . The accumulated OCI (PSC) on January 1, 2025, was $1,375,500. No benefits have been paid. (a) Compute the amount of accumulated OCI (PSC) to be amortized as a component of net periodic pension expense for each of the years 2025 and 2026. Amount of accumulated OCl (PSC) to be amortized for the year 2025$ Amount of accumulated OCl (PSC) to be amortized for the year 2026$