Pension data for Barry Financial Services Incorporated include the following:

$\backslash$table$[[\backslash$table$[[10],[$points$]],,($$ in thousands$)],[$Discount rate, $7\%,],[$Expected return on plan assets, $9\%,],[$Actual return on plan assets, $8\%,],[,$Service cost, $2024,$$ $390],[,$January $1,2024$:$,],[,$Projected benefit obligation,$2,700],[$eBook$,$Accumulated benefit obligation,$2,400],[,$Plan assets $($fair value$),2,800],[(3),$Prior service cost$-$ AOCI $(2024$ amortization, $$35),365],[$Hint$,$Net gain$-$ AOCI $(2024$ amortization, $$8),410],[,$There were no changes in actuarial assumptions.,$],[,$December $31,2024$:$,],[,$Cash contributions to pension fund, December $31,2024,325],[$Print$,$Benefit payments to retirees, December $31,2024,350]]$

Required:

References

Determine pension expense for $2024.$

Prepare the journal entries to record $($a$)$ pension expense, $($b$)$ gains and losses $($if any$),($c$)$ funding, and $($d$)$ retiree benefits for $2024.$