Suntand Cormpany 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 no benefits were paid.

The actuarial present value of future benefits camed by employees for services rendered in $2025$ amuented to $$56,100.$

The compary's funding policy requires a contribution to the pension trustme smeunting to $$111590$ for $2025.$

As of January $1,2025,$ the company had a projected benefit obligation of $$901,000,$ an actumulated benefit obligation of SBO$7\mathrm{.}400,$ and a debit balance of $$397\mathrm{.}700$ in accumulated OCI $($PSC$).$ The fair vahue of pension plan assets amounted to $$605\mathrm{.}700$ ot the beginning of the year. The actual and expected retum on plan assets was $$53,900.$ The settiement rate was ons. No gains or fosres becurted in $2025$ and no benefits were paid.

Amortization of prior service cost was $$50,500$ in $2025.$ Amortization of net gain or lass was not required in $2025.$

$($a$).$

$($b$)$

Prepare the joumal entry to record pension expense and the employer's contribution to the pension trustee in $2025.($Credit account ttiles are autometically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No entry" for the occount titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$

Account Titles and Explanation

Debit

Credit