The actuary for the pension plan of Gustafson Inc. calculated the following net gains and losses.

    Incurred
during the Year                     (Gain) or Loss
    2014                                      $300,000
    2015                                       480,000
    2016                                      (210,000)
    2017                                      (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, 2014. 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 2014, 2015, 2016, and 2017. Apply the “corridor” approach in determining the amount to be amortized each year.