Southeast Technology provides postretirement health care benefits to employees. On January 1, 2016, the following plan-related data were available:

	($ in 000s)
Prior service costoriginated in 2011	$	53
Accumulated postretirement benefit obligation		560
Fair value of plan assets		none
Average remaining service period to retirement	20 years (same in previous 10 yrs.)
Average remaining service period to full eligibility	15 years (same in previous 10 yrs.)

On January 1, 2016, Southeast amends the plan in response to spiraling health care costs. The amendment establishes an annual maximum of $3,300 for medical benefits that the plan will provide. The actuary determines that the effect of this amendment is to decrease the APBO by $86,000. Management amortizes prior service cost on a straight-line basis. The interest rate is 10%. The service cost for 2016 is $117,000. (Enter your answers in thousands (i.e., 200,000 should be entered as 200). Amounts to be deducted should be entered with minus sign.)

Required:

1.	Complete the below table to calculate the prior service cost amortization for 2016.

2.	Complete the below table to calculate the postretirement benefit expense for 2016.