Beale Management has a noncontributory, defined benefit pension plan. On December $31,2024($the end of Beale's fiscal year$),$ the following pension$-$related data were available:

$\backslash$table$[[\backslash$table$[[$Projected Benefit Obligation$],[$Balance$,$ January $1,2024],[$Service cost$],[$Interest cost$,$ discount rate, $5\%$

Journal entey

$1)$ record the pension expense

$2)$ recorr the gain on PBO

$3)$ record the loss on olan assets

$4)$ record the funding of plan assets

$5)$ record the payment of benefits