A company provides postretirement health care benefits to employees. On January 1, Year 6, the following plan-related data were available:

	($ in thousands)
Prior service costoriginated in Year 1	$ 56
Accumulated postretirement benefit obligation	590
Fair value of plan assets	none
Average remaining service period to retirement	20 years (same in previous 10 years)
Average remaining service period to full eligibility	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 $3,600 for medical benefits that the plan will provide. The actuary determines that the effect of this amendment is to decrease the APBO by $92,000. Management amortizes prior service cost on a straight-line basis. The interest rate is 10%. The service cost for Year 6 is $120,000.

Required:

Complete the below table to calculate the prior service cost amortization for Year 6.

Complete the below table to calculate the postretirement benefit expense for Year 6.