al Entries Assets Accumulated OCI, Dec. 31, 2024 Balance, Dec. 31, 2025 The following defined pension data of Ivanhoe Corp. apply to the year 2025. Projected benefit obligation, 1/1/25 (before amendment) Plan assets, 1/1/25 Pension liability, 1/1/25 On January 1, 2025, Ivanhoe Corp., through plan amendment, grants prior service benefits having this present value Settlement rate Service cost Contributions (funding) Actual (expected) return on plan assets Benefits paid to retirees Prior service cost amortization for 2025 $504,000 489,500 14,500 109,000 10% 63,600 61,100 49,200 39,900 18,400 For 2025, prepare a pension worksheet for Ivanhoe that shows the journal entry for pension expense and the year-end balances in the related pension accounts. (Enter all amounts as positive. If no entries then the input box should be left blank.)