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

Projected benefit obligation $$4,534,000$

Fair value of plan assets $,4,270,000$

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 $$502,000$ are created. Other data related to the pension plan are as follows.

$\backslash$table$[[,2025,2026],[$Service cost$,$$$149,000,$$$180,000$