Exerclse $17-19($Algo$)$ Record penslon expense, funding, and galns and losses; financlal 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 avallable:

$\backslash$table$[[$Projected Benefit obligation,$($ $ in$],[$Balance$,$ January $1,2024,$$$700$