On January 1, 2025, Wildhorse Company has the following defined benefit pension plan balances. 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 $492,000 are created. Other data related to the pension plan are as follows. Prepare a pension worksheet for the pension plan for 2025 and 2026. (Enter all amounts as positive.)