Kenseth Corp. has the following beginning-of-the-year present values for its projected benefit obligation and market-related values for its pension plan assets. Projected Benefit Obligation Plan Assets Value 2013 $3,390,000 $3,220,500 2014 4,068,000 4,237,500 2015 5,000,250 4,407,000 2016 6,102,000 5,085,000 The average remaining service life per employee in 2013 and 2014 is 10 years and in 2015 and 2016 is 12 years. The net gain or loss that occurred during each year is as follows: 2013, $474,600 loss; 2014, $152,550 loss; 2015, $18,645 loss; and 2016, $42,375 gain. Using the corridor approach, compute the amount of net gain or loss amortized and charged to pension expense in each of the four years, setting up an appropriate schedule.

Year Minimum Amortization of Loss

2013

2014

2015

2016