*Brief Exercise 20-7 Novak Corporation had a projected benefit obligation of $3,233,000 and plan assets of $3,394,000 at January 1, 2017 Novak also had a net actuarial loss of $442,900 in accumulated OCI at January 1, 2017. The average remaining service period of Novak's employees is 6.90 years. Compute Novak's minimum amortization of the actuarial loss. Minimum amortization of the actuarial loss