Howard Corp. sponsors a defined$-$benefit pension plan for its employees. On January $1,2024,$ the following balances related to this plan.

Plan assets $($fair value$)$ $$2,200,000$

Projected benefit obligation $($PBO$)2,400,000$

Net Pension asset$/$liability $200,000$ Cr$.$

AOCI $-$ Prior service cost $300,000$

AOCI $$ Net Loss $260,000$

As a result of the operation of the plan during $2024,$ the actuary provided the following additional data at December $31,2024.$

Service cost for $2024$ $$280,000$

Actual return on plan assets in $2024180,000$

Amortization of prior service cost in $202460,000$

Contributions in $2024460,000$

Benefits paid to retirees in $2024320,000$

Discount rate $7\%$

Expected return rate $8\%$

Average remaining service life of active employees $10$ years

$($a$)$ Compute pension expense for Howard Corp. for the year $2024$ by preparing a pension worksheet $($in excel$).$

$($b$)$ Prepare all the necessary journal entry$($ies$)$ for recording pension expense, gains$/$losses$,$ contributions, and benefits paid during $2024.$