The following defined pension data of Pharoah Corp. apply to the year $2025.$

Projected benefit obligation, $\frac{1}{1}\frac{?}{25}($before amendment$)$ $$612,000$

Plan assets, $\frac{1}{1}\frac{?}{25}$

$598,000$

Pension liability, $\frac{1}{1}\frac{?}{25}$

$14,000$

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 retirees

$38,600$

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. $($Enter all amounts as positive. If no entries then the input box should be left blank.$)$