Accumulated OCI, Dec. $31,2024$

Balance, Dec. $31,2025$ Memo RecordSunland Company provides the following information about its defined pension plan for the year $2025.$

Service Cost $$91,400$

Contribution to the plan $102,900$

Prior service cost amortization $9,600$

Actual and expected return on plan assets $64,900$

Benefits paid $40,600$

Plan assets at January $1,2025632,300$

Projected benefit obligation at January $1,2025686,100$

Accumulated OCI $($PSC$)$ at January $1,2025147,300$

Interest$/$discount $($settlement$)$ rate $11\%$

$($a$)$ Prepare a pension worksheet inserting January $1,2025,$ balances, showing December $31,2025.($Enter all amounts as positive.$)$

I am confused on using the information provided above to fill out the general journal and memo record.