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Fannies Funnel Cakes has five employees participating in its defined-benefit pension plan. Expected years of future service for these employees at the beginning of 2018

Fannies Funnel Cakes has five employees participating in its defined-benefit pension plan. Expected years of future service for these employees at the beginning of 2018 are as follows:

Employee Future Years of Service

Fran 6

Frank 1

Fang 3

Franklin 6

Felix 4

On Jan. 1, 2018, the company amended its pension plan increasing its PBO by $210,000. Compute the amount of prior service cost amortization table for the years 2018 2023 (6 years) using the years-of-service method.

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