Sheridan Corporation had a projected benefit obligation of $$2,903,000$ and plan assets of $$3,084,000$ at January $1,2025.$ Sheridan

also had a net actuarial loss of $$428,390$ in accumulated OCl at January $1,2025.$ The average remaining service period of Sheridan's

employees is $7\mathrm{.}1$ years.

Compute Sheridan's minimum amortization of the actuarial loss.

Minimum amortization of the actuarial loss