Sarasota Company has five employees participating in its defined benefit pension plan. Expected years of future service for these employees at the beginning of 2017 are as follows:

Employee Future Years of Service
Jim 3
Paul 4
Nancy 5
Dave 6
Kathy 6
On January 1, 2017, the company amended its pension plan, increasing its projected benefit obligation by $76,320.

Compute the amount of prior service cost amortization for the years 2017 through 2022 using the years-of-service method, setting up appropriate schedules.