Rathke, Inc., has a defined-benefit pension plan covering its 50 employees. Rathke agrees to amend its pension benefits. As a result, the projected benefit obligation increased by $1,800,000. Rathke determined that all its employees are expected to receive benefits under the plan over the next five years. In addition, 20% are expected to retire or quit each year. Assuming that Rathke uses the years- of-service method of amortization for prior service cost, the amount reported as amortization of prior service cost in year one after the amendment is $360,000 $600,000 $180,000 $480,000