Henning Company sponsors a defined benefit pension plan for its employees. The following data relate to the operation of the plan for

the year $2025$ in which no benefits were paid.

The actuarial present value of future benefits earned by employees for services rendered in $2025$ amounted to $$56,000.$

The company's funding policy requires a contribution to the pension trustee amounting to $$145,000$ for $2025.$

As of January $1,2025,$ the company had a projected benefit obligation of $$900,000,$ an accumulated benefit obligation of

$$800,000,$ and a debit balance of $$400,600$ in accumulated OCI $($PSC$).$ The fair value of pension plan assets amounted to

$$600,000$ at the beginning of the year. The actual and expected return on plan assets was $$54,000.$ The settlement rate was

$9\%.$ No gains or losses occurred in $2025$ and no benefits were paid.

Amortization of prior service cost was $$50,000$ in $2025.$ Amortization of net gain or loss was not required in $2025.$