Sandhill Company has five employees participating in its defined benefit pension plan. Expected years of future service for these

employees at the beginning of 2025 are as follows.

Employee

Future Years of Service

Tom

3

Daniel

4

Dorothy

5

Donald

6

Nancy

6

On January 1, 2025, the company amended its pension plan, increasing its projected benefit obligation by $79,200.

Compute the amount of prior service cost amortization for the years 2025 through 2030 using the years-of-service method, setting up

appropriate schedules.

Year

Annual Amortization

$

2025

2026

2027

2028

2029

2025