Garcia Co. has a PBO balance on January 1,2020 , of \(\$ 146,000\). The actuaries provided the following information: PBO December 31,2020 , balance, \(\$ 140,000\); interest cost, \(\$ 13,000\); actuarial gain on the PBO, \(\$ 24,000\); prior service cost amendment (causing additional obligations) \(\$ 8,000\); benefits paid to retirees, \(\$ 19,000\).

Required 

Compute service cost for 2020 .