Sheridan Corp. sponsors a defined$-$benefit pension plan for its employees. On January $1,2025,$ the following balances related to this plan. Plan assets $$483,600$ Projected benefit obligation $574,300$ Pension asset$/$liability $90,700$ Accumulated OCI $($PSC$)101,400$ Dr$.$ As a result of the operation of the plan during $2025,$ the following additional data are provided by the actuary. Service cost $$93,300$ Settlement rate, $9\%$ Actual return on plan assets $56,300$ Amortization of prior service cost $18,200$ Expected return on plan assets $53,200$ Unexpected loss from change in projected benefit obligation, due to change in actuarial predictions $76,200$ Contributions $96,100$ Benefits paid retirees $84,300$ Using the data above, compute pension expense for Sheridan for the year of $2025$ by preparing a pension worksheet.