A company provides postretirement health care benefits to employees. On January 1, Year 6, the following plan-related data were available: Prior service cost-originated in Year 1 Accumulated postretirement benefit obligation Fair value of plan assets Average remaining service period to retirement Average remaining service period to full eligibility ($ in thousands) $ 57 610 none 20 years (same in previous 10 years) 15 years (same in previous 10 years) On January 1, Year 6, the company amends the plan in response to spiraling health care costs. The amendment establishes an annual maximum of $3,800 for medical benefits that the plan will provide. The actuary determines that the effect of this amendment is to decrease the APBO by $96,000. Management amortizes prior service cost on a straight-line basis. The interest rate is 10%. The service cost for Year 6 is $122,000. Required: 1. Complete the below table to calculate the prior service cost amortization for Year 6. 2. Complete the below table to calculate the postretirement benefit expense for Year 6. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Complete the below table to calculate the prior service cost amortization for Year 6. Note: Enter your answer in thousands rounded to 1 decimal place (i.e., 5,500 should be entered as 5.5). ($ in thousands) Prior service cost Amendment Revised prior service cost Service period (years) Amortization < Required 1 Required 2 >