Frazier Refrigeration amended its defined benefit pension plan on December $31,2024,$ to increase retirement benefits earned with each service year. The consulting actuary estimated the prior service cost incurred by making the amendment retroactive to prior years to be $$440,000.$ Frazier's $70$ current employees are expected to retire at the rate of approximately $7$ each year at the end of each of the next $10$ years.

Required:

Using the service method, calculate the amount of prior service cost to be amortized to pension expense in each of the next $10$ years.

Using the straight$-$line method, calculate the amount of prior service cost to be amortized to pension expense in each of the next $10$ years.