Crane Company has five employees participating in its defined benefit pension plan. Expected years of future service for these

employees at the beginning of $2025$ are as follows.

On January $1,2025,$ the company amended its pension plan, increasing its projected benefit obligation by $$73,440.$

Compute the amount of prior service cost amortization for the years $2025$ through $2030$ using the years$-$of$-$service method, setting up

appropriate schedules.

$2025$$$20262027$

$2028$

$2029$

$2025$