Cullumber Corp. sponsors a defined benefit pension plan for its employees. On January $1,2025,$ the following balances relate to this plan.

As a result of the operation of the plan during $2025,$ the following additional data are provided by the actuary.

$($a$)$

Using the data above, compute pension expense for Cullumber. for the year $2025$ by preparing a pension worksheet. $($Enter all amounts as positive.$)$