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Vaughn Company sponsors a defined benefit pension plan for its 600 employees. The companys actuary provided the following information about the plan.

		January 1,		December 31,
		2017		2017		2018
Projected benefit obligation		$2,770,000		$3,613,300		$4,158,364
Accumulated benefit obligation		1,920,000		2,446,000		2,887,000
Plan assets (fair value and market-related asset value)		1,700,000		2,889,000		3,770,000
Accumulated net (gain) or loss (for purposes of the corridor calculation)		0		197,000		(24,000	)
Discount rate (current settlement rate)				9	%	8	%
Actual and expected asset return rate				10	%	10	%
Contributions				1,019,000		592,100

The average remaining service life per employee is 10.5 years. The service cost component of net periodic pension expense for employee services rendered amounted to $397,000 in 2017 and $477,000 in 2018. The accumulated OCI (PSC) on January 1, 2017, was $1,480,500. No benefits have been paid.

(a)

Compute the amount of accumulated OCI (PSC) to be amortized as a component of net periodic pension expense for each of the years 2017 and 2018.

Amount of accumulated OCI (PSC) to be amortized for the year 2017		$
Amount of accumulated OCI (PSC) to be amortized for the year 2018		$

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