Exercise $17-19($Static$)$ Record pension expense, funding, and gains and losses; financial statement effects $[$L$017-6,17-7,17-8]$

Beale Management has a noncontributory, defined benefit pension plan. On December $31,2024($the end of Beale's fiscal year$),$ the following pension$-$related data were available:

$\backslash$table$[[\backslash$table$[[$Projected Benefit obligation$],[$Balance$,$ January $1,2024],[$Service cost$],[$Interest cost$,$ discount rate, $5\%$