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Exercise 20-8 Sage Corp. has the following beginning-of-the-year present values for its projected beneft obligation and market-related values for its pension plan assets. Projected Benefit Plan Assets Value Obligation 2016 2017 2018 2019 $2,320,000 2,784,000 3,422,000 4,176,000 $2,204,000 2,900,000 3,016,000 3,480,000 The average remaining service life per employee in 2016 and 2017 is 10 years and in 2018 and 2019 is 12 years. The net gain or loss that occurred during each year is as follows: 2016, $324,800 loss, 2017, $104,400 loss; 2018, $12,760 loss; and 2019, $29,000 gain. (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 four years, setting up an appropriate schedule. Year Minimum Amortization of Loss 2016 2017 2018 2019