Pharoah Inc. has 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 2019 $1,020,000 5918.000 2020 1,275,000 1,122,000 2021 1,632.000 1,479,000 2022 2,142,000 2.040,000 The average remaining service life per employee in 2019 and 2020 is 8 years and in 2021 and 2022 is 11 years. The net gain or loss that occurred during each year is as follows: 2019, $168,300 gain; 2020, $40,800 gain; 2021, $30,600 loss; and 2022, $15,300 loss. (In working the solution, the gains and losses must be aggregated to arrive at year-end balances.) 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 appropriate schedule. The average remaining service life per employee in 2019 and 2020 is 8 years and in 2021 and 2022 is 11 years. The net gain or loss that occurred during each year is as follows: 2019, $168,300 gain; 2020, $40,800 gain; 2021, $30,600 loss; and 2022, $15,300 loss. (In working the solution, the gains and losses must be aggregated to arrive at year-end balances.) 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 appropriate schedule. Year Minimum Amortization of Loss 2019 $ 0 2020 5100 2021 $ 2022 $