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

Projected benefit obligation, $1/1/25($before amendment$)$: $$568,000$

Plan assets, $1/1/25$: $$553,400$

Pension liability, $1/1/25$: $$14,600$

On January $1,2025,$ Sunland Corp., through plan amendment,

grants prior service benefits having this present value: $$130,000$

Settlement rate: $10\%$

Service cost: $$58,500$

Contributions $($funding$)$: $$64,300$

Actual $($expected$)$ return on plan assets: $$47,100$

Benefits paid to retirees: $$36,300$

Prior service cost amortization for $2025$: $$17,400$

For $2025,$ prepare a pension worksheet for Sunland 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$)$