Crane 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. 1. The actuarial present value of future benefits earned by employees for services rendered in 2025 amounted to $56,000. 2. The company's funding policy requires a contribution to the pension trustee amounting to $145,023 for 2025 . 3. As of January 1, 2025, the company had a projected benefit obligation of $894,700, an accumulated benefit obligation of $803,700, and a debit balance of $397,300 in accumulated OCI (PSC). The fair value of pension plan assets amounted to $595,600 at the beginning of the year. The actual and expected return on plan assets was $53,900. The settlement rate was 9\%. No gains or losses occurred in 2025 and no benefits were paid. 4. Amortization of prior service cost was $49,500 in 2025 . Amortization of net gain or loss was not required in 2025 . Determine the amounts of the components of pension expense that should be recognized by the company in 2025. (Enter amounts that reduce pension expense with either a negative sign preceding the number e.g. -45 or parenthesis e.g. (45).) 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.)