Buffalo 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
2019
$2,240,000 $2,128,000
2020
2,688,000 2,800,000
2021
3,304,000 2,912,000
2022
4,032,000 3,360,000

The average remaining service life per employee in 2019 and 2020 is 10 years and in 2021 and 2022 is 12 years. The net gain or loss that occurred during each year is as follows: 2019, $313,600 loss; 2020, $100,800 loss; 2021, $12,320 loss; and 2022, $28,000 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.