please do for both 2025 and 2026. thanks!

On January 1, 2025, Ivanhoe 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 $490,000 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.) OCl Prior Service Cost $ 0 0 0 0 0 0 $ i OCl-Gain/ Loss $ \begin{tabular}{l} \hline \\ \hline \\ \hline \\ \\ \\ \\ \hline \end{tabular} $ \begin{tabular}{l} \hline \\ \\ \\ \\ \hline \end{tabular}