Projected benefit obligation, 1/1/25 (before amendment) $569,000 Plan assets, 1/1/25 556,100 Pension liability, 1/1/25 12,900 On January 1, 2025, Pharoah Corp., through plan amendment, grants prior service benefits having this present value Settlement rate Service cost 120,000 9% 57,300 63,800 Contributions (funding) Actual (expected) return on plan assets 52,300 Benefits paid to retirees 37,700 Prior service cost amortization for 2025 16.200 For 2025, prepare a pension worksheet for Pharoah that shows the journal entry for pension expense and the year-end balances in the related pension accounts. (Enter all amounts as positive. If no entries then the input box should be left blank.)