At the end of $2023,$ the balances in the accounts related to the defined benefit pension plan of the Knight Company were as follows:

On $\frac{1}{1}\frac{?}{24},$ Knight amended the plan to provide an increased amount of pension benefits; the prior service cost resulting from this

amendment was $$36,000.$ At $\frac{1}{1}\frac{?}{24},$ the average remaining service life of employees expected to receive benefits was $14$ years.

The following information relates to the year $2024$:

In $2024,$ Knight's actual return on plan assets was $$48,000.$ Knight follows a policy of recognizing gains$/$losses on a delayed basis

using the "corridor approach". At the end of $2024,$ there was one change in the estimates and assumptions relating to computation of the

projected benefit obligation, resulting in an increase in the PBO of $$23,000.$

Required:

b$.$ Which items will be reported on the financial statements for $2024$ and where will they be reported?

c$.$ Prepare the pension note required for the $12/31/24$ financial statements.