Howard Corp. sponsors a defined benefit pension plan for its employees. On january 1, 2011, the following balances are related to its defined benefit pension plan: Plan assets (market-related value) 520,000 Projected benefit obligation 660,000 Pension asset liability 140,000 Prior service cost 60,000 UEGL - Loss 95,000 On December 31, 2011, the actuary provides the following additional data: Service cost for 2011 Actual return on plan assets in 2011 Amortization of prior service cost Contributions in 2011 Benefits paid retirees in 2011 Settlement rate Expected return rate Average remaining service life of active employees (years) 72,000 42,000 8,000 60,000 40,000 8% 9% 6 On its 2011 Statement of Comprehensive Income, amortization of prior service cost should be $6,000 $9,000 $7,000 $8,000