Cullumber Company adopts acceptable accounting for its defined benefit pension plan on January $1,2024,$ with the following beginning balances: plan assets $$201,400$; projected benefit obligation $$245,000.$ Other data relating to $3$ years' operation of the plan are as follows.

$\backslash$table$[[,2024,2025,2026],[$Annual service cost,$$15,800,$$$19,400,$$$26,100$