Flounder Corporation had a projected benefit obligation of $ 2 , 9 0 3 , 0 0 0 and plan assets of $ 3 , 8 0 4 , 0 0 0 at January 1 , 2 0 2 0 . Flounder also had a net actuarial loss of $ 4 2 8 , 3 9 0 in accumulated OCI at January 1 , 2 0 2 0 . The average remaining service period of Flounder's employee is 7 . 1 0 years. Compute Flounder's Minimum amortization of the actuarial loss. Minimum amortization of the actuarial loss