The following defined pension data of Pharoah Corp. apply to the year $2025.$ Projected benefit obligation, $1/1/25($before amendment$)$ $$612,000$; Plan assets, $1/1/25$ $$598,000$; Pension Liability, $1/1/25$ $$14,000$; On January $1,2025,$ Pharoah Corp., through plan amendment, grants prior service benefits having this present value $$122,000$; Settlement rate $9\%$; Service cost $$62,900$; Contributions $($funding$)$ $$63,900$; Actual $($expected$)$ return on plan assets $$56,700$; Benefits paid to retires $$38,600$; Prior service cost amortization for $2025$ $$16,000.$ For $2025,$ prepare a pension worksheet for Pharoah that shows the journal entry for pension expense and the year$-$end balances in the related pension accounts.The following definad pension data of Pharoah Corp. apply to the year $2025.$