Southeast Technology provides postretirement health care benefits to employees. On January 1, 2021, the following plan-related data were available: Prior service cost-originated in 2016 Accumulated postretirement benefit obligation Fair value of plan assets Average remaining service period to retirement Average remaining service period to full eligibility ($ in thousands) $ 57 610 none 20 years (same in previous 10 years) 15 years (same in previous 10 years) On January 1, 2021, Southeast amends the plan in response to spiraling health care costs. The amendment establishes an annual maximum of $3,800 for medical benefits that the plan will provide. The actuary determines that the effect of this amendment is to decrease the APBO by $96,000. Management amortizes prior service cost on a straight-line basis. The interest rate is 10%. The service cost for 2021 is $122,000. Required: 1. Complete the below table to calculate the prior service cost amortization for 2021. 2. Complete the below table to calculate the postretirement benefit expense for 2021. Complete the below table to calculate the prior service cost amortization for 2021. Prior service cost Reduction for amendment Revised prior service cost Service period (years) Amortization (S in thousands) 0.0 Complete the below table to calculate the postretirement benefit expense for 2021. Service cost Interest cost Return on plan assets Amortization of prior service cost Postretirement benefit expense (S in thousands) 0.0