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 $2025.$