Sunland Toothpaste Company initiates a defined benefit pension plan for its $50$ employees on January $1,2025.$ Ine insurance company which administers the pension plan provided the following selected information for the years $2025,2026,$ and $2027.$ Prepare the jounrnal entries to record net periodic pension expense, employers funding contribution, and related pension amounts fle the years $2025,2026,$ and $2027$

$\backslash$table$[[,$For Year Ended December $31,,,],[$Plan assets $($fair value$),2025,,2026,2027],[$Accumulated benefit obligation,$$50,000,,$$$84,900,$$$180,690$