Maness Auction House amended their pension plan, resulting in amortization of prior service costs of $53,400 for the year. Other pension plan information for that year includes: Plan assets, beginning of the year Projected benefit obligation, beginning of the year $816,000 $42,000 Annual service cost Settlement rate Actual return on plan assets Funding contribution Benefits paid $684,000 10% $22,000 $37,000 $29,000