IN 2023 WE CREATE PRIOR SERV COSTS OF 20,000 USING STR LINE THIS IS AMORTIZED OVER 20 YRS. 1) DO ENTRY NOW FOR THE TOTAL 2) HOW MUCH IS THE AMORTIZ PER YR? 3) DO THE AMORTIZ ENTRY FOR 2023 AND 2024 4) HOW MUCH REMAINS IN OCI AT END OF 2024? SOLUTION: D BOARD HW \# 2 1) OCl20,000 PRIOR SERV COSTS =18,000 PENSION LIAB 20,000 CREATED IN 2023 2) 20,000/20=1,000 STR LINE AMORT IS USED OVER 9 YRS. 3) PENSION EXP 1,000 1) (FOR EACH YR 2) 3) 4) 18,000(20,00010001,000) 4)