Wolz Company, a small business, has had a defined benefit pension plan for its employees for several years. At the beginning of 2013, Wolz amended the pension plan; this amendment provides for increased benefits based on services rendered by certain employees in prior periods. Wolz's actuary has determined that the related prior service cost amounts to $140,000. Wolz has four participating employees who are expected to receive the increased benefits. The following is a schedule identifying the employees and their expected years of future service:

Employees numer Expected years of furure servive

1 2

2 3

3 4

4 5

1 a. Using the years-of-future-service method instead, prepare a set of schedules to determine the amortization fraction for each year. Enter the amortization fraction as a fraction. For example: 3/10.

Expected Years of Future Service number of Service Years Rendered in 2013 N of Service of 2014 2015 2016 and 2017

1 2 ? ? 0 0 0

2 3 ? ? ? ? 0

3 4 ? ? ? ? 0

4 5 ? ? ? ? ?

Total ? ? ? ? ?

Amortization fraction ? ? ? ? ?

could you guys help me how to solve the above question and explain the way used?