Carla Vista Compary 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. 1. The actuarial present value of future benefits earned by employees for services rendered in 2025 arnounted to $55.800. 2. The companys funding policy requires a contribution to the pension trustee amounting to $136.000 for 2025 . 3. As of January 1, 2025, the company had a projected benefit obiligation of $902,500, an accumulated benefit obligation of $797,300, and a debit balance of $401,800 in accumulated OCI (P5C). The fair value of persion plan assets amounted to $95,300 at the beginning of the year. The actual and expacted rnturn on plan assets was $53,700. The settlement rate was 8\%. No gains or ksses occurred in 2025 and no benefits werepaid. 4. Amortization of priof service cost was $50,000 in 2025. Amortization of net gain or loss was not required in 2025. 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 manualiy. 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)