Waterway Corporation had a projected benefit obligation of $$3,114,000$ and plan assets of $$3,327,000$ at January $1,2020.$ Waterway

also had a net actuarial loss of $$471,150$ in accumulated OCl at January $1,2020.$ The average remaining service period of Waterway's

employees is $7\mathrm{.}10$ years.

Compute Waterway's minimum amortization of the actuarial loss.

Minimum amortization of the actuarial loss