The actuary for the pension plan of Gustafson Inc. calculated the following net gains and losses.
Incurred during the Year (Gain) or Loss
2017..........................................$300,000
2018............................................480,000
2019.......................................... (210,000)
2020.......................................... (290,000)
Other information about the company's pension obligation and plan assets is as follows.

Gustafson Inc. has a stable labor force of 400 employees who are expected to receive benefits under the plan. The total service-years for all participating employees is 5,600. The beginning balance of accumulated OCI (G/L) is zero on January 1, 2017. The market-related value and the fair value of plan assets are the same for the 4-year period. Use the average remaining service life per employee as the basis for amortization.
Instructions
(Round to the nearest dollar.)
Prepare a schedule which reflects the minimum amount of accumulated OCI (G/L) amortized as a component of net periodic pension expense for each of the years 2017, 2018, 2019, and 2020. Apply the "corridor" approach in determining the amount to be amortized each year

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Projected Benefit Plan Assets As of January 1, Obliation (market-related asset value 2017 2018 2019 2020 $4,000,000 4,520,000 5,000,000 4,240,000 52,400,000 2,200,000 2,600,000 3,040,000