At January $1,2025,$ Ivanhoe Company had plan assets of $$300,400$ and a projected benefit obligation of the same amount. During

$2025,$ service cost was $$27,500,$ the settlement rate was $10\%,$ actual and expected return on plan assets were $$25,900,$ contributions

were $$20,100,$ and benefits paid were $$17,800.$

prepare a pension worksheet for ivanhore for $2025.$ enter all amounts as positive