Garcia Co. has a PBO balance on January 1, 2020, of $146,000. The actuaries provided the following informa- tion: PBO December 31, 2020, balance, $140,000; interest cost, $13,000; actuarial gain on the PBO, $24,000; prior service cost amendment (causing additional obligations) $8,000: benefits paid to retirees, $19,000, Required Compute service cost for 2020.