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The actuary for the pension plan of Cullumber Inc. calculated the following net gains and losses. Incurred during the Year 2020 2021 (Gain) or Loss $298,200 484,100 (207,900) (290,000) 2022 2023 Other information about the company's pension obligation and plan assets is as follows. As of January 1, 2020 2021 2022 2023 Projected Benefit Obligation $4,035,800 4,489,600 4,954,600 4,231,400 Plan Assets (market-related asset value) $2,392,400 2,212,300 2,584,400 3,050,500 Cullumber Inc. has a stable labor force of 400 employees who are expected to receive benefits under the plan. The total service- years for all participating employees is 4,400. The beginning balance of accumulated OCI (G/L) is zero on January 1, 2020. The market-related value and the fair value of plan assets are the same for the 4-year period. Use the average remaining service life per employee as the basis for amortization. Compute the minimum amount of accumulated OCI (G/L) amortized as a component of net periodic pension expense for each of the years 2020, 2021, 2022, and 2023. Apply the "corridor approach in determining the amount to be amortized each year. (Round answers to O decimal places, e.g. 2,500.) 2021 2022 4,489,600 4,954,600 4,231,400 2,212,300 2,584,400 3,050,500 2023 Cullumber Inc. has a stable labor force of 400 employees who are expected to receive benefits under the plan. The total service- years for all participating employees is 4,400. The beginning balance of accumulated OCI (G/L) is zero on January 1, 2020. The market-related value and the fair value of plan assets are the same for the 4-year period. Use the average remaining service life per employee as the basis for amortization. Compute the minimum amount of accumulated OCI (G/L) amortized as a component of net periodic pension expense for each of the years 2020, 2021, 2022, and 2023. Apply the "corridor" approach in determining the amount to be amortized each year. (Round answers to 0 decimal places, e.g. 2,500.) Year Minimum Amortization of (Gain) Loss 2020 $ 2021 $ 2022 $ 2023 $

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