Splish Corporation had a projected benefit obligation of $3,386,000 and plan assets of $3,617,000 at January 1, 2020. Splish also had a net actuarial loss of $528,020 in accumulated OCI at January 1, 2020. The average remaining service period of Splish's employees is 7.70 years. Compute Splish's minimum amortization of the actuarial loss. Minimum amortization of the actuarial loss.