Sunland Corp. sponsors a defined benefit pension plan for its employees. On January $1,2025,$ the following balances relate to this plan.

Plan assets $$463,400$

Projected benefit obligation $598,900$

Pension asset$/$liability $135,500$

Accumulated OCI $($PSC$)103,300$ Dr$.$

As a result of the operation of the plan during $2025,$ the following additional data are provided by the actuary.

Service cost $$94,300$

Settlement rate, $8\%$

Actual return on plan assets $52,200$

Amortization of prior service cost $18,400$

Expected return on plan assets $49,100$

Unexpected loss from change in projected benefit obligation,

due to change in actuarial predictions $79,400$

Contributions $99,100$

Benefits paid retirees $85,400$