On January $1,2025,$ Blossom Company has the following defined benefit pension plan balances.

Projected benefit obligation $,$$$4,454,000$ Fair value of plan assets $,4,140,000$

The interest $($settlement$)$ rate applicable to the plan is $10\%.$ On January $1,2026,$ the company amends its pension agreement so that

prior service costs of $$509,000$ are created. Other data related to the pension plan are as follows.

$($a$)$

Prepare a pension worksheet for the pension plan for $2025$ and $2026.($Enter all amounts as positive.$)$

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