The computation of pension expense includes (1) a deferral of the difference between actual and expected return on the pension fund and (2) amortization of deferred pension gains and losses. Determine the proper addition (deduction) to pension expense related to deferred gains and losses and their amortization under each of the following independentconditions.

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(I) Actual return on the pension fund (2) Expected return on the pension fund (3) Deferred (gain) loss at beginning of year (4) Average service life of employees used for amortization (5) Corridor amount $200,000 $200,000 $500,000 $500,000 $180,000 $230,000 $400.000 $550,000 $200,000 $275,000 $(100,000) $(75,000) 10 years 5 years 8 yes 12 years $100,000 $150,000 $50,000 $175.000