On January $1,2026,$ Crane Company amended its pension plan which caused an increase of $$846,680$ in its projected benefit

obligation. The company has $630$ employees who are expected to receive benefits under the company's defined$-$benefit pension

plan. The personnel department provided the following information regarding expected employee retirements:

Expected Retirements

Number of Employees

On December $31$

$2026$

$2027$

$2028$

$2029$

Prepare a schedule that shows the total service hours. Calculate the amortization amount for the year $2028$ using both the

service years approach and the straight$-$line amortization approach. $($Round intermediate calculations to $2$ decimal places, e$.$g$.0\mathrm{.}65$

and final answer to $0$ decimal places, e$\mathrm{.}8.5,275.)$

Computation of Service$-$Years

Year

$2026$

$2027$

$2028$

$2029$