At the beginning of 2019, Brent Company amended its defined benefit pension plan. The amendment entitled five active participating employees to receive increased future benefits based on their prior service. Brent's actuary determined that the prior service cost for this amendment amounts to $330,000. Employee A is expected to retire after 1 year, employee B after 2, employee C after 3, employee D after 4, and employee E after 5 years. Required: 1. Using the years-of-future-service method, prepare a set of schedules to determine the amortization fraction for each year. Enter the amortization fraction as a fraction. For example: 3/10. Expected Years of Number of Service Years Future Service Rendered in 2019 BRENT COMPANY Amortization Fractions 2019-2023 Number of Service Years Rendered in 2020 Number of Service Years Rendered in 2021 Number of Service Years Rendered in 2022 Number of Service Years Rendered in 2023 A B 1 2 3 D E 5 Total Amortization fraction 2. Using the years-of-future-service method, prepare a set of schedules to determine the amortization of the prior service cost. Enter amounts as positive numbers. BRENT COMPANY Prior Service Cost Amortization Total 2019-2023 Amortization Prior Service Amortization to Increase Cost Fraction Pension Expense Remaining Prior Service Cost