Carla Vista Shutters Inc. sponsors a defined-benefit pension plan for its employees. On January 1, 2025, the following balances relate to this plan: Plan assets $1,584,000 Projected benefit obligation 2,028,000 Pension liability 444,000 Prior service cost 242,000 As a result of the operation of the plan during 2025, the following additional data are provided by the actuary: Service cost for 2025 $133,000 Settlement rate, 6% Actual return on plan assets in 2025 104,000 Amortization of prior service cost 23,000 Expected return on plan assets 156,000 Unexpected gain from change in projected benefit obligation, due to change in actuarial predictions 207,000 Contributions in 2025 136,000 Benefits paid retirees in 2025 172,000 (a) (b) Prepare the journal entry for pension expense for 2025. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Account Titles and Explanation Debit Credit