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

Projected benefit obligation $$4,485,000$

Fair value of plan assets $,4,240,000$

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 $$494,000$ are created. Other data related to the pension plan are as follows.