Indicate the pension-related amounts that would be reported on the income statement for Sunland Company for the year 2025. Sunland Company received the following selected information from its pension plan trustee concerning the operation of the company's defined benefit pension plan for the year ended December 31, 2025. The service cost component of pension expense for employee services rendered in the current year amounted to $78,000 and the amortization of prior service cost was $118,300. The company's actual funding (contributions) of the plan in 2025 amounted to $249,000. The expected return on plan assets and the actual rate were both 10%; the interest/discount (settlement) rate was 10%. Accumulated other comprehensive income (PSC) had a balance of $1,183,000 on January 1,2025 . Assume no benefits paid in 2025 Indicate the pension-related amounts that would be reported on the balance sheet for Sunland Company for the year 202 Prepare the journal entry to record pension expense and the employer's contribution to the pension plan in 2025. (Credit 0 titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the titles and enter 0 for the amounts. List all debit entries before credit entries.) Components of Pension Expense \begin{tabular}{|l|r|} \hline Service Cost & 78000 \\ \hline Interest on Projected Benefit Obligation & 151700 \\ \hline Expected Return on Plan Assets & -80300 \\ \hline Pension Expense & $4 \\ \hline \end{tabular}