Carla Vista Company sponsors a defined benefit pension plan for its employees. The following data relate to the operation of the plan for the year $2025$ in which no benefits were paid.

The actuarial present value of future benefits earned by employees for services rendered in $2025$ amounted to $$55,800.$

The company's funding policy requires a contribution to the pension trustee amounting to $$136,000$ for $2025.$

As of January $1,2025,$ the company had a projected benefit obligation of $$902,500,$ an accumulated benefit obligation of $$797,300,$ and a debit balance of $$401,800$ in accumulated OCI $($PSC$).$ The fair value of pension plan assets amounted to $$595,300$ at the beginning of the year. The actual and expected return on plan assets was $$53,700.$ The settlement rate was $8\%.$ No gains tor losses occurred in $2025$ and no benefits were paid.

Amortization of prior service cost was $$50,000$ in $2025.$ Amortization of net gain or loss was not required in $2025.$

$($a$).$

$($b$)$

Prepare the journal entry to record pension expense and the employer's contribution to the pension trustee in $2025.($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$