Southeast Technology provides postretirement health care benefits to employees. On January 1, 2021, the following planrelated data were available: On January 1, 2021. Southeast amends the plan in response to spiraling health care costs. The amendment establishes an annual maximum of $4,500 for medical benefits that the plan will provide. The actuary determines that the effect of this amendment is to decrease the APBO by $110,000. Management amortizes prior service cost on a straight-line basis. The. interest rate is 7%. The service cost for 2021 is $129,000. 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 . (For all requirements, round your answers to 1 decimal place.) Complete this question by entering your answers in the tabs below