XTRA Inc. has beginning-of-the-year present values for its projected benefit obligation and market-related values for its pension plan assets.

The average remaining service-life per employee in 2014 and 2015 is 8 years and in 2016 and 2017 is 11 years. The net gain or loss that occurred during each year is as follows: 2014, $165,000 gain; 2015, $40,000 gain; 2016, $30,000 loss; and 2017, $15,000 loss. (In working the solution, the gains and losses must be aggregated to arrive at year-end balances.)

Instructions
Using the corridor approach, compute the amount of net gain or loss amortized and charged to pension expense in each of the 4 years, setting up an appropriateschedule.

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Projected Benefit Plan Assets Value Obligation 2014 $1,000,000 900,000 2015 2016 2017 1,250,000 1,600,000 20,000 2,000,000 1,100,000 1,450,000