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

Projected benefit obligation

$$4\mathrm{.}420\mathrm{.}000$

Fair value of plan assets

$4,210\mathrm{.}000$

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 $$506\mathrm{.}000$ are created. Other data related to the pension plan are as follows.

$\backslash$table$[[,2025,,2026],[$Service cost$,$$$151,000,,$$$176,000$