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

pbo plan asset

2016 1000000 900000

2017 1250000 1100000

2018 1600000 1450000

2019 1100000 2000000

The average remaining service-life per employee in 2016 and 2017 is 8 years and in 2018 and 2019 is 11 years. The net gain or loss that occurred during each year is as follows: 2016, $165,000 gain; 2017, $40,000 gain; 2018 $30,000 loss; and 2019, $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 appropriate schedule.