Question No: 01 (A) Al Salamia Company has a well-established and well-articulated pension plan covering 240 employees under pension plan of zero contribution. Al Salamia has granted DK 960,000 of prior service cost to its employees. Employees are grouped into four segments as per the expected year of retirement: Group No. of Employees % Expected Date of Retirement 60 2020 2021 2022 2023 Required: As a pension analyst, you have been requested to amortize the prior service cost throughout the pension plan horizon (2020 2023)