Pharoah Company sponsors a defined benefit pension plan for its employees. The following data relate to the operation of the plan for

the vear $2025$ in which no benefits were paid.

The actuarial present value of future benefits earned by emplayees for services rendered in $2025$ amounted to $$55,800.$

The compary's funding policy requires a contribution to the pension trustee amounting to $$137,228$ for $2025.$

As of January $1,2025,$ the company had a projected benefit obligation of $$899,100,$ an accumulated benefit obligation of

$$797,300,$ and a debit balance of $$398,900$ in accumulated OCI $[$PSC$].$ The fair value of pension plan assets amounted to

$$597,300$ at the beginning of the year. The actual and expected return on plan assets was $$54,000.$ The settlement rate was

$8\%.$ No gains or losses occurred in $2025$ and no benefits were paid.

Amortization of prior service cDat was $$50,500$ in $2025.$ Amortization of net gain or loss was not required in $2025.$

$($a$)$

Determine the amaunts of the components of pension expense that should be recognized by the compary in $2025.($Enter amounts

that reduce pension expense with either a negative sign preceding the number e$.$&$.-45$ or parenthesis e$.$g$.(45).)$

Components of Pension Expense

Aetual Raturn en Pian Asaets

Amartizetion af Prior Service Cast

Banefits Paid

Constibutions to Plan

Expected Raturn on Pien Asaels

Interest on Prejecled Banetit Obligation

Peraion Espenae

Attempts: $0$ of $5$ used