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

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

The actuarial present value of future benefits earned by employees for services rendered in $2025$ amounted to $$56,300.$

The company's funding policy requires a contribution to the pension trustee amounting to $$135,896$ for $2025.$

As of January $1,2025,$ the company had a projected benefit obligation of $$893,700,$ an accumulated benefit obligation of

$$797,700,$ and a debit balance of $$397,600$ in accumulated OCI $(PSC).$ The fair value of pension plan assets amounted to

$$595,500$ at the beginning of the year. The actual and expected return on plan assets was $$54,500.$ The settlement rate was

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

Amortization of prior service cost was $$50,300$ in $2025.$ Amortization of net gain or loss was not required in $2025.$

$($a$).$

$($b$)$

$($c$1)$

Indicate the amounts that would be reported on the income statement for the year $2025.$

SANDHILL COMPANY

Income Statement $($Partial$)$