Ivanhoe Company has five employees participating in its defined benefit pension plan. Expected years of future service for these employees at the beginning of 2020 are as follows. Future Years of Service 3 Employee Jim Paul Nancy Dave 4 5 6 Kathy 6 On January 1, 2020, the company amended its pension plan, increasing its projected benefit obligation by $86,400. Compute the amount of prior service cost amortization for the years 2020 through 2025 using the years-of-service method, setting up appropriate schedules. Year Annual Amortization 2020 $ 2021 2022 2023 2024 2025