23. (5 points) Dice Company has five employees that participate in its defined benefit pension plan. Each of the employees expected years of future service at the beginning of 2019 follows:

1) Pat 6 years of future service

2) Kathy 8 years of future service

3) Joshua 10 years of future service

4) Lindsey 12 years of future service

5) Mike 12 years of future service

On 01-01-19, Dice amended its defined benefit pension plan resulting in a $72,000 increase in its projected benefit obligation. Prepare a schedule that shows the amount of prior service cost amortization for the years 2019 to 2030 using the years-of-service method.