Wonder Inc. sponsors a defined benefit plan for its employees. On January 01, 2020 the following balances related to the defined benefit plan:

Fair value of the plan asset (MRAV) $700,000

projected benefit obligation $730,000

Pension Liability (credit balance) $30,000

Other comprehensive income-prior service cost(Dr. balance) $52,000

Other comprehensive income-gain/losses (Dr. balance) $158,000

As of December 31,2020 Wonder INC. amended the plan to give additional credit to existing employees for earlier years. The amended resulted in an increase in the projected benefit obligation in the amount to $131,000

The following additional data are provided by the drone actuaries:

2020 2021

1 Service cost 82,000 111,000

2 Settlement rate 8 % 9 %

3 Actual return on plan assets 31,000 127,000

4 Amortization of prior service cost 10,400 43,150

5 Expected return on plan assets 70,000 66,690

6 Unexpected gain/(loss) from change in the projected benefit

obligation due to a change in actuarial assumptions. (56,000) 14,000

7 Plan contributions paid-in 66,000 108,000

8 Benefits paid to worthy retirees 56,000 72,000

9 Average remaining service life of employees 10 years 10 years

Calculate unamortized prior service cost at Dec 31, 2020 and Dec 31, 2021.