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:

Required:

to $3.$ Prepare the journal entries required for the pension during $2024.$

Determine the balances at December $31,2024,$ in the net gain$-$AOCl, and prior service cost$-$AOCl. $[$Hint: You might find T$-$accounts useful.$]$

What amount will Beale report in its $2024$ balance sheet as a net pension asset or net pension liability for the funded status of the plan?