On January $1,2025.$ Solano Incorporated amended its pension plan which caused an

increase of $$6,000,000$ in its projected benefit obligation. The company has $400$ employees

who are expected to receive benefits under the companys defined$-$benefit pension plan.

The personnel department provided the following information regarding expected employee

retirements:

Instructions:

Prepare a schedule which shows the amount of annual prior service cost amortization that

the company will recognize as a component of pension expense from $2025$ through $2029.$

Your answer should include two tables; one that shows the computation of the service years

and the other that shows the annual prior service cost amortization for the five years.