Sunland 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 nodenefits were paid. 1. The actuarial present value of future benefits earned by employees for services rendered in 2025 amounted to $56,100. 2. The company's funding policy requires a contribution to the pension trustee amounting to $144,590 for 2025 . 3. As of January 1,2025, the company had a projected benefit obligation of $901,000, an accumulated benefit obligation of $807,400, and a debit balance of $397,700 in accumulated OCI (PSC). The fair value of pension plan assets amounted to $605,700 at the beginning of the year. The actual and expected return on plan assets was $53,900. The settlement rate was 9\%. No gains or losses occurred in 2025 and no benefits were paid. 4. Amortization of prior service cost was $50,500 in 2025 . Amortization of net gain or loss was not required in 2025 . ndicate the amounts that would be reported on the balance sheet for the year 2025