Exercise $17-11($Algo$)$ Components of pension expense; journal entries $[$LO$17-6,17-7]$

Pension data for Barry Financial Services Incorporated include the following:

Required:

Determine pension expense for $2024.$

Prepare the journal entries to record $($a$)$ pension expense, $($b$)$ gains and losses $($if any$),($c$)$ funding, and $($d$)$ retiree benefits for $2024.$