The following information for Cooper Enterprises is given below:

The following information for Cooper Enterprises is given below:

                                                                                                             December 31, 2018

Assets and obligations

        Plan assets (at fair value)                                                                            $600,000

        Accumulated benefit obligation                                                                   1,110,000

        Projected benefit obligation                                                                        1,200,000

Other Items

        Pension asset / liability, January 1, 2018                                                        30,000

        Contributions                                                                                                360,000

        Accumulated other comprehensive loss                                                        503,700

There were no actuarial gains or losses at January 1, 2018. The average remaining service life of employees is 10 years.

The amortization of Other Comprehensive Loss for 2018 is