Information about the defined benefit pension plan of Cold, Inc. for 2023 is listed below.

1/1/2023 balance in Plan Assets $1,400,400 Dr.

1/1/2023 balance in PBO $1,250,000 Cr.

1/1/2023 balance in ABO $1,100,000 Cr.

1/1/2023 balance in OCI-G/L $ 130,000 Cr.

Service Cost for 2023 $ 82,000

Settlement rate 6%

Actual return on plan assets $ 160,000

Expected rate of return on plan assets 9%

Contributions to plan assets $165,000

Benefits paid to retired employees $228,000

On 1/1/2023, Cold Inc acquired TFS, Inc. and agreed to provide pension benefits to all 125 employees of TFS (now Cold employees), giving them credit for prior years of service at TFS. As a result, the actuaries notified Cold that they had to increase their pension obligation by $535,000. The longest any of these 125 new employees is expected to work is 25 years. Cold will use the years-of-service method to amortize prior service cost.

Shortly after year-end, Colds actuaries notified them that the pension obligation should have a credit balance of $1,704,500 as of 12/31/2023.

For purposes of amortizing gains and losses in OCI, the average remaining service life for all Lawrence employees is 10 years.

Provide the journal entry Cold would prepare to record Pension Expense for 2023.

How much of the balance in OCI-G/L is subject to amortization in 2024 (assuming no additional credit is granted for prior service in 2024)? Will this amortization result in a debit or credit to OCI-G/L in 2024?