Cullumber 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 $1,2025,$ thecompany amended its pension plan, increasing its projected benefit obligation by $$90,000.$

Compute the amount of prior servicecost amortiz ation for the years $2025$ through $2030$ using the years$-$of$-$service method, setting up

appropriate schedules.