Sunland Company provides the following information about its defined benefit pension plan for the year $2025.$

Service cost: $$91,400$

Contribution to the plan: $$102,900$

Prior service cost amortization: $$9,600$

Actual and expected return on plan assets: $$64,900$

Benefits paid: $$40,600$

Plan assets at January $1,2025$: $$632,300$

Projected benefit obligation at January $1,2025$: $$686,100$

Accumulated OCI $($PSC$)$ at January $1,2025$: $$147,300$

Interest$/$discount $($settlement$)$ rate: $11\%$

Prepare a pension worksheet inserting January $1,2025,$ balances. showing December $31,2025.($Enter all amounts as positive$)$