ACCt 202

3.) Rathke, Inc. has a defined-benefit pension plan covering its 60 employees. Rathke agrees to amend its pension benefits. As a result, the projected benefit obligation increased by $1,800,000. Rathke determined that all of its employees are expected to receive benefits under the plan over the next 6 years. In addition, 10 employees are expected to retire or quit each year. Required: Prepare an amortization schedule to amortize the unrecognized prior service costs using the: A.) Average service life method B.) The years of future service method