Southeast Technology provides postretirement health care benefits to employees. On January 1, 2018, the following plan-related data were available: ($ in 000s) Prior service costoriginated in 2013 $ 55 Accumulated postretirement benefit obligation 600 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, 2018, Southeast amends the plan in response to spiraling health care costs. The amendment establishes an annual maximum of $3,700 for medical benefits that the plan will provide. The actuary determines that the effect of this amendment is to decrease the APBO by $94,000. Management amortizes prior service cost on a straight-line basis. The interest rate is 10%. The service cost for 2018 is $121,000. Required: 1. Complete the below table to calculate the prior service cost amortization for 2018. 2. Complete the below table to calculate the postretirement benefit expense for 2018.