Refer to the information provided in E19-13.

Required:
Using the years-of-future-service method, prepare a set of schedules to determine 

(1) The amortization fraction for each year

(2) The amortization of the prior service cost.

E19-13.

At the beginning of 2019, Brent Company amended its defined benefit pension plan. The amendment entitled five active participating employees to receive increased future benefits based on their prior service. Brent’s actuary determined that the prior service cost for this amendment amounts to $330,000.
Employee A is expected to retire after 1 year, employee B after 2, employee C after 3, employee D after 4, and employee E after 5 years.