On January 1, 2025, Sheridan Company has the following defined benefit pension plan balances. The interest (settlement) rate applicable to the plan is 10\%. On January 1, 2026, the compary amends its pension agreement so that prior service costs of $504,000 are created. Other data related to the pension plan are as follaws. Prepare a pension worksheet far the pension plan for 2025 and 2026. (Enter all amounts as positive.) For 2026, prepare the jaurnal entry to record pensian-related amaunts. (Credit account titles are automatically indented when amount is entered. Do not indent manualy. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List ail debit entries before credit entries.)