Sandhill Company received the following selected information from its pension plan trustee concerning the operation of the

company's defined benefit pension plan for the year ended December $31,2025.$

The service cost component of pension expense for employee services rendered in the current year amounted to $$78,000$ and the

amortization of prior service cost was $$120,000.$ The company's actual funding $($contributions$)$ of the plan in $2025$ amounted to

$$253,000.$ The expected return on plan assets and the actual rate were both $10\%$; the interest$/$discount $($settlement$)$ rate was $10\%.$

Accumulated other comprehensive income $($PSC$)$ had a balance of $$1,200,000$ on January $1,2025.$ Assume no benefits paid in $2025.$

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

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

eTextbook and Media

List of Accounts

Prepare the journal entry to record pension expense and the employer's contribution to the pension plan in $2025.($Credit account

titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account

titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$

eTextbook and Media

List of Accounts

Indicate the pension$-$related amounts that would be reported on the income statement for Sandhill Company for the year $2025.$

SANDHILL COMPANY

Income Statement $($Partial$)$

For the Year Ended December $31,2025$

Total Expenses