Andrews Company has five employees participating in its defined benefit pension plan. Expected years of future service for these employees at the beginning of 2020 are as follows.

                                                      Future
Employee                  Years of Service
Jim..........................................................3
Paul........................................................4
Nancy.....................................................5
Dave.......................................................6
Kathy......................................................6

On January 1, 2020, the company amended its pension plan, increasing its projected benefi t obligation by $72,000.

Instructions

Compute the amount of prior service cost amortization for the years 2020 through 2025 using the yearsof- service method, setting up appropriate schedules.