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Carla Vista, Inc. has a defined - benefit pension plan covering its 5 0 employees. Carla Vista agrees to amend its pension benefits. As a

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Carla Vista, Inc. has a defined-benefit pension plan covering its 50 employees. Carla Vista agrees to amend its pension benefits. As a result, the projected benefit obligation increased by $2,475,000. Carla Vista determined that all its employees are expected to receive benefits under the plan over the next 5 years. In addition, 10 employees are expected to retire or quit each year. Assuming that Carla Vista uses the years-of-service method of amortization for prior service cost, the amount reported as amortization of prior service cost in year one after the amendment is:
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